Opinion
26036-22S
11-08-2023
JOE W. ELDRIDGE & LEANNA A. ELDRIDGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
KATHLEEN KERRIGAN CHIEF JUDGE.
On May 26, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner Leanna A. Eldridge. Pursuant to the Court's June 20, 2023, Order, respondent filed a First Supplement to Motion to Dismiss for Lack of Prosecution (First Supplement) on July 6, 2023. On that same date, petitioner Joe W. Eldridge and respondent filed a Stipulation of Settlement, resolving all the issues in this case.
In the Motion to Dismiss for Lack of Prosecution, as supplemented, respondent asserted that: (1) subsequent to the filing of the Petition in this case, petitioner Leanna A. Eldridge died in March 2023, (2) no duly appointed fiduciary was currently authorized to represent decedent's estate, (3) decedent's heirs at law included petitioner Joe W. Eldridge and decedent's son, Joshua B. Willis, and (4) petitioner Joe W. Eldridge did not object to the granting of the Motion.
By Order To Show Cause served September 14, 2023, the Court directed Joshua B. Willis on or before October 10, 2023, to show cause in writing, if any, why respondent's Motion to Dismiss, as supplemented, should not be granted and a decision entered against Leanna A. Eldridge determining there to be due a deficiency in tax for tax year 2020 in the amount set forth in respondent's Motion to Dismiss. To date, no response to the Court's Order has been received.
Accordingly, the premises considered, it is
ORDERED that the Court's Order To Show Cause served September 14, 2023, is made absolute, and respondent's Motion To Dismiss for Lack of Prosecution, as supplemented, is granted in that this case is dismissed for lack of prosecution as to Leanna A. Eldridge. 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 on Joshua B. Willis at the address set forth in respondent's First Supplement. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2020 in the amount of $33.00. It is further
ORDRED and DECIDED that there is no penalty due from petitioners for the taxable year 2020 under the provisions of I.R.C. §6662(a).