Opinion
2859-21
08-04-2022
PARVIZ GOLPOOR, DECEASED & ESTATE OF ALLA GOLPOOR, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent KATHLEEN JAMISON, PERSONAL REPRESENTATIVE, Petitioners
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
For the reasons stated in respondent's motion to dismiss for lack of prosecution with respect to petitioner Parviz Golpoor, Deceased, filed July 18, 2022, and incorporating as the findings of the Court the settlement stipulation between petitioner Estate of Alla Golpoor, Deceased, Kathleen Jamison, Personal Representative, filed July 18, 2022, it is
ORDERED that respondent's above-referenced motion is granted, and so much of this case relating to petitioner Parviz Golpoor, Deceased, is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is no deficiency in, and there is a $4,682.00 overpayment with respect to, petitioners' 2017 Federal income tax; and
That petitioners are not liable for an I.R.C. section 6662(a) penalty for 2017.