Opinion
13690-22
10-30-2023
JONATHAN COREY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge.
On October 16, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. In the motion, respondent requests that the Court dismiss this case for lack of prosecution and find that there is a reduced deficiency in income tax and penalty under I.R.C. § 6662(a) of $0 due from petitioner for the taxable year 2019.
Respondent states in his motion that he was advised that petitioner Jonathan Corey died in Riverview, Florida on January 21, 2023, which was after the filing of the petition to commence this case. Respondent further states in his motion that he has been unable to locate an estate opened on behalf of petitioner and at present there are no known surviving heirs at law. Additionally, respondent states that he has conceded all of the adjustments set forth in the Notice of Deficiency, dated March 14, 2022, upon which this case is based. Respondent attached to his motion, as Exhibit A, the obituary for Jonathan Corey published by Tampa Bay Times from January 29 to January 31, 2023.
Tax Court Rule 123, which is entitled "Default and Dismissal", provides that the Court may dismiss a case and enter a decision for other causes which the Court deems sufficient. We have construed Rule 123 liberally to permit default or dismissal consistent with our sound discretion and the interests of justice. See Stringer v. Commissioner, 84 T.C. 693, 706 (1985), aff'd without published opinion, 789 F.2d 917 (4th Cir. 1986).
Upon due consideration and for cause, it is
ORDERED that respondent's motion, filed October 16, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for taxable year 2019, and
That petitioner is not liable for an I.R.C. § 6662(a) accuracy-related penalty for taxable year 2019.