Opinion
11110-22
05-28-2024
SUSAN C. CRANE & DAVID A. CRANE,DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth Crewson Paris Judge
On February 7, 2024, docket entry 20, respondent filed a Motion to Dismiss for Lack of Prosecution as to Petitioner David A. Crane, Deceased (Motion). Respondent's Motion requests that this case be dismissed for lack of prosecution and that the Court find in its order that there is due from petitioner David A. Crane, deceased, a deficiency in income tax for tax year 2019 in the amount of $600. Respondent has conceded the remaining balance of the disallowance set forth in the notice of deficiency.
Respondent advised in the Motion that petitioner David A. Crane died on September 7, 2022, subsequent to the filing of the Petition. Petitioner Susan C. Crane has confirmed Mr. Crane's death. No representative or fiduciary is currently authorized to act on behalf of the Estate of David A. Crane, deceased, and Mr. Crane did not leave a will. On February 12, 2024, docket entry 24, the Court ordered the decedent petitioner's heirs-at-law, on or before April 9, 2024, to show cause why this case should not be dismissed for lack of prosecution as to petitioner David A. Crane, deceased (Order to Show Cause). In the Order to Show Cause, the Court ordered the Clerk of the Court to serve on the decedent petitioner's heirs-at-law copies of the Motion and the Order to Show Cause. To date, no response has been received.
On February 9, 2024, docket entry 21, the parties filed a Stipulation of Settled Issues between respondent and petitioner Susan C. Crane, resolving all issues in this case. On April 26, 2024, docket entry 27, the parties filed a Proposed Stipulated Decision, which has been recharacterized as the First Supplement to the Stipulation of Settled Issues, agreeing that there is due from petitioner Susan C. Crane a deficiency in income tax for tax year 2019 in the amount of $600.
After due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, dated February 12, 2024, docket entry 24, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner David A. Crane, Deceased, filed February 7, 2024, docket entry 20, is granted, and this case is dismissed as to petitioner David A. Crane, deceased, for lack of prosecution. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision upon petitioner David A. Crane's heirs-at-law, as set forth in respondent's Motion to Dismiss. It is further
ORDERED and DECIDED that there is a deficiency due from petitioners Susan C. Crane and David A. Crane, deceased, for tax year 2019 in the amount of $600.