Opinion
10495-19
12-22-2021
Ronald C. Guillotte, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Tamara W. Ashford Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution, filed October 13, 2020. When respondent filed this motion, it was based on petitioner's failure to respond to respondent's various attempts to contact him. By Order dated October 14, 2020, the Court ordered petitioner to (1) contact the chambers of the undersigned Judge as soon as possible for the purpose of scheduling a conference call to discuss respondent's motion and the status of this case and (2) show cause in writing, on or before October 28, 2020, why this case should not be dismissed for lack of prosecution.
On October 30, 2020, respondent filed a Status Report, apprising the Court of the then present status of this case. As relevant here, respondent reported having spoken by telephone with petitioner's wife, Mary Guillotte, on October 27, 2020, and being told that petitioner was gravely ill. Respondent also reported in pertinent part that the I.R.C. § 6662(a) penalty asserted against petitioner in this case was now conceded.
In January 12 and February 22, 2021, Status Reports, respondent reported that petitioner still had not provided to him any documents supporting his claimed expenses and was gravely ill.
On September 15, 2021, respondent filed another Status Report, apprising the Court that he had been informed by the attorney for Mrs. Guillotte in the case involving petitioner and Mrs. Guillotte also docketed in this Court (Docket No. 10496-19) that petitioner had recently died. Respondent also reported that he was unaware of any personal representative or fiduciary appointed for petitioner's estate. By Order served on September 21, 2021, the Court directed respondent to advise the Court, on or before December 20, 2021, whether an executor, personal representative, or fiduciary has been or will be appointed by a court of competent jurisdiction who may represent the deceased petitioner's estate in this case.
On December 20, 2021, pursuant to the Court's September 21, 2021, Order, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reports previously relaying to the Court that petitioner is deceased, attaching a copy of petitioner's death certificate that Mrs. Guillotte provided to him. Respondent further reports that "[p]er an attorney for Mrs. Guillotte, no such person has been appointed for the estate of Ronald C. Guillotte, and it is not expected that any will be appointed."
Upon due consideration of the record and in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968), we will grant respondent's Motion to Dismiss for Lack of Prosecution, filed October 13, 2020, and dismiss this case for lack of prosecution. It is hereby
ORDERED that the Court's Order to Show Cause, served on October 14, 2020, is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 13, 2020, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is due from petitioner a deficiency in income tax for the 2016 taxable year in the amount of $30,375.00. It is further
ORDERED and DECIDED that there is an addition to tax due from petitioner under I.R.C. section 6651(a)(1) for the 2016 taxable year in the amount of $1,518.75. It is further
ORDERED and DECIDED that there is no penalty due from petitioner under I.R.C. section 6662(a) for the 2016 taxable year.