Opinion
7612-23
04-11-2024
ESTATE OF JOSEPH MICHAEL ROBBIE, DECEASED, WESLEY J. ROBBIE, PERSONAL REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge
On February 14, 2024, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to Estate of Joseph Michael Robbie, Deceased, Wesley J. Robbie, Personal Representative, in which respondent moved the Court to enter a decision with respect to Estate of Joseph Michael Robbie, Deceased, Wesley J. Robbie, Personal Representative, in the amounts and for the year set forth therein, i.e., 2020. Respondent advised in the motion that after Wesley J. Robbie had been appointed the personal representative of the Estate of Joseph Michael Robbie and had filed the petition in this case, Wesley J. Robie had died. Subsequent to so filing the petition and prior to his death, Wesley J. Robbie had paid to respondent by personal check the amount of the deficiency for 2020 set forth in the notice of deficiency underlying this proceeding. Respondent also explained that no further fiduciary had been appointed to act on behalf of the Estate of Joseph Michael Robbie, Deceased, and that Wesley J. Robbie was the only ascertainable heir at law of Joseph Michael Robbie, Deceased.
On February 28, 2024, the Court directed any representative seeking to act on behalf of petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution. To date, no response to the Court's Order has been received.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution, filed February 14, 2024, is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $13,742.00. It is further
ORDRED and DECIDED that there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. §6662(a).