Opinion
1199-19S
08-02-2021
Alan C. Cummins & Carrie A. Cummins Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez Judge.
On December 29, 2020, respondent filed a motion to dismiss for lack of prosecution as to petitioner Alan C. Cummins. Therein respondent states that petitioner Alan C. Cummins died subsequent to the filing of the petition in this case. Respondent also advised that Carrie A. Cummins does not object to the granting of respondent's motion to dismiss. On December 29, 2020, petitioner Carrie A. Cummins and respondent filed a stipulation of settled issues. On December 30, 2021, respondent filed a first supplement to motion to dismiss for lack of prosecution. The Court ordered that any heir(s) at law of Mr. Cummins shall show cause, in writing, on or before February 8, 2021, why respondent's motion to dismiss should not be granted. Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced motion to dismiss for lack of prosecution, as supplemented, is granted and this case is dismissed for lack of prosecution as to petitioner Alan C. Cummins. It is further
ORDERED that the order to show cause in writing is made absolute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2014 in the amount of $705.00 and that there is an overpayment in income tax for the taxable year 2014 in the amount of $6, 799.00, which amount was paid on April 15, 2018, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. section 6511(b)(2), on October 10, 2018, the date of the mailing of the notice of deficiency; and
That there is no penalty due from petitioners for the taxable year 2014, under the provisions of I.R.C. section 6662(a).