Opinion
21177-21S
07-19-2022
VIRGINIA L. GHODONIUS, Petitioner 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 July 15, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (motion to dismiss). The motion states that petitioner filed the petition in this case on June 15, 2021, and that on May 25, 2022, Virginia Ghodonius died which is after filing of the petition in this case. Attached to respondent's motion to dismiss as Exhibit A is a copy of Virginia Ghodonius's death certificate. Diane Whipple is petitioner's surviving descendant. Ms. Whipple was named executor of the Estate of Virginia Ghodonius and has informed respondent that neither she nor any other person has been named or appointed as a fiduciary. Ms. Whipple has not admitted the will to probate, nor does she intend to admit it or retrieve letters testamentary by the Court to act on behalf of the Estate of Virginia Ghodonius. In the absence of a fiduciary for the Estate of Virginia Ghodonius, no person is authorized to prosecute this case on behalf of Virginia Ghodonius and the case should be dismissed for lack of prosecution insofar as it purports to be an appeal by or on behalf of Virginia Ghodonius, Deceased. The motion further states that respondent has conceded all issues in the notice of deficiency, and no longer claims a deficiency or an accuracy-related penalty for the tax year 2018. It does not appear from the petition or any other document that petitioner ever sought an overpayment for tax year 2018. Petitioner is deceased with no appointed fiduciary and is unable to object or acquiesce to this motion. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed July 15, 2022, is granted and this case is dismissed. 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 upon petitioner's surviving descendant Diane Whipple at the address listed for her in the letter dated June 15, 2022. It is further
ORDERED and DECIDED that there is no deficiency in Federal income tax due from petitioner for the taxable year 2018, and
That there is not any accuracy-related penalty under the provisions of I.R.C. § 6662(a) due from petitioner for the taxable year 2018.