Opinion
24483-21S
08-18-2022
THE ESTATE OF THOMAS L. WARDELL, DECEASED, & ANITA A. WARDELL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge.
This case is calendared for trial at the September 6, 2022, Hartford, Connecticut, Trial Session of the Court.
On August 16, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution (motion to dismiss), as to Thomas L. Wardell, Deceased, reflecting a zero deficiency in income tax for the taxable year 2018. Respondent's motion to dismiss states that petitioner Thomas L. Wardell died on March 18, 2022, which date is subsequent to the filing of the petitioner. Respondent's counsel had been advised that no representative or fiduciary is currently authorized to act on behalf of the Estate of Thomas L. Wardell, Deceased. Petitioner Anita A. Wardell does not object to the granting of the motion. Respondent also filed on August 15, 2022, a Stipulation of Settlement signed by petitioner Anita A. Wardell and respondent's counsel indicating that the parties stipulated that petitioner Anita A. Wardell is not liable for a deficiency for taxable year 2018. Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution as to Thomas L. Wardell, Deceased, filed August 16, 2022, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in Federal income tax due from petitioner Anita A. Wardell for the taxable year 2018.