Opinion
6832-22S
05-24-2023
MICHAEL S. DERRICKSON, DECEASED, & INDIA P. DERRICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed May 18, 2023. Respondent's motion was heard in Philadelphia, Pennsylvania, on May 22, 2023. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or behalf of either petitioner.
Respondent's motion is directed to Michael S. Derrickson, Deceased, and in his motion respondent requests that the decision to be entered with respect to Michael S. Derrickson, Deceased, be consistent with the basis of settlement agreed upon between respondent and India P. Derrickson shown in an attachment to respondent's motion.
Premises considered, treating the attachment to respondent's motion as a stipulation between respondent and India P. Derrickson, and incorporating herein the facts so stipulated as the findings of the Court, it is
ORDERED that respondent's motion to dismiss for lack of prosecution is granted, and so much of this case as relates to Michael S. Derrickson, Deceased, is dismissed upon the stated ground. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for the taxable year 2019 in the amount of $4,176 and that there is an overpayment in income tax for the taxable year 2019 in the amount of $204, which amount was paid on April 15, 2020, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on May 23, 2022, the date of the mailing of the notice of deficiency.