Opinion
34157-21
12-22-2023
PAUL FARRAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
EMIN TORO JUDGE.
On September 6, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 13). Therein, respondent states that petitioner Paul Farrar "died at Bonita Springs, FL on December 21, 2021, which was after the petition in this case was filed." The Motion further provides that "a personal representative is currently authorized to act on behalf of the Estate of Paul Farrar, Deceased."
By Order served September 12, 2023, among other things, the personal representative identified in respondent's Motion was directed to show cause, if any, why this case should not be dismissed for lack of prosecution.
On October 6, 2023, respondent filed a Supplement to Motion to Dismiss for Lack of Prosecution (Doc. 15) attaching a Certification of Death as to petitioner Paul Farrar.
By Order served October 23, 2023, among other things, respondent's Motion to Dismiss for Lack of Prosecution was set for hearing during the Court's December 18, 2023, Miami, Florida, trial session.
On December 18, 2023, this case was called and recalled from the calendar during the Court's, Miami, Florida, trial session. Counsel for respondent appeared and was heard. There was no appearance on behalf of petitioner.
As of the date of this Order, no response has been received on behalf of petitioner.
Upon due consideration, and for cause more fully appearing in respondent's Motion and the transcript of the proceedings, it is hereby
ORDERED that the Court's Order to Show Cause served September 12, 2023, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed September 6, 2023, as supplemented on October 6, 2023, is granted and this case is dismissed for lack proper prosecution. It is further
ORDRERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $18,729.00; and
That there is no penalty due from petitioner for the taxable year 2019 under I.R.C. § 6662(a). It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner's personal representative at the address provided in the Certificate of Service attached to respondent's Supplement to Motion to Dismiss for Lack of Prosecution.