Opinion
6149-21
11-03-2022
LARRY H. DARREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
James S. Halpern Judge.
Respondent moved to dismiss for lack of prosecution on September 29, 2022. The Court held a teleconference on November 1, 2022, with respondent and petitioner-decedent's daughter Carole Ratliff, in which she stated she has no objection to the motion. It is
ORDERED that the Clerk of the Court shall serve a copy of this Order and Decision on all of petitioner's heirs at law referenced in the Certificate of Service of respondent's above-referenced motion. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed on September 29, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in tax and penalties/additions as set forth in the notice of deficiency dated November 16, 2020, due from petitioner as follows:
Year Deficiency 6651(a)(1) Additions to Tax/Penalties I.R.C. §§ 6651(a)(2) 6654 2017 $15,000.00 $3,375.00 $3,750.00 $359.10
Year Deficiency 6651(a)(1) Additions to Tax/Penalties I.R.C. §§ 6651(a)(2) 6654 2017 $46,112.00 $10,375.20 $8,069.60 $1,103.90