Opinion
10496-19
12-23-2021
Ronald C. Guillotte, Deceased, and Mary Guillotte, Petitioners, v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Tamara W. Ashford Judge
On October 13, 2020, before this case was continued from the November 2, 2020, and March 22, 2021, (virtual) Boston, Massachusetts Trial Sessions of the Court and jurisdiction over the case was retained by this Division of the Court, respondent filed a Motion to Dismiss for Lack of Prosecution. When respondent filed this motion, it was based on petitioners' failure to respond to respondent's various attempts to contact them. By Order dated October 16, 2020, the Court ordered petitioners to (1) contact the chambers of this Division of the Court 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 26, 2020, why this case should not be dismissed for lack of prosecution.
On October 29, 2020, Luz A. Arevalo, being duly admitted to practice before this Court, entered an appearance on behalf of petitioner Mary Guillotte in this case. 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 to Mrs. Guillotte on October 27, 2020, and being told that her husband, petitioner Ronald C. Guillotte, was gravely ill. Respondent also reported in pertinent part that the I.R.C. section 6662(a) penalties asserted against petitioners in this case were now conceded.
On January 12, 2021, respondent filed a Status Report, apprising the Court in pertinent part that (1) petitioners had not provided to him any documents supporting their claimed Schedule C expenses for the years at issue, (2) Mrs. Guillotte's counsel had submitted a completed Form 8857, Request for Innocent Spouse Relief, (3) Mr. Guillotte was still gravely ill and had not contacted him, and (4) he maintained his Motion to Dismiss for Lack of Prosecution with respect to Mr. Guillotte only (and thus was withdrawing the motion with respect to Mrs. Guillotte).
On September 13, 2021, respondent filed a Status Report, apprising the Court of the then present status of this case. According to respondent, his report was made after consultation with Mrs. Guillotte's counsel; per Mrs. Guillotte, Mr. Guillotte had died. Respondent also reported in pertinent part that he was unaware of any fiduciary or representative appointed for Mr. Guillotte's estate. By Order served on September 22, 2021, the Court directed respondent or Mrs. Guillotte, on or before December 20, 2021, to file a motion for substitution of proper party or a status report advising the Court whether Mrs. Guillotte or another individual has been appointed the executor, personal representative, or fiduciary for Mr. Guillotte's estate by a court of competent jurisdiction.
On December 20, 2021, pursuant to the Court's September 22, 2021, Order, the parties filed a Joint Status Report, apprising the Court of the then present status of this case. According to the parties, they agree that Mrs. Guillotte is entitled to full relief from joint and several liability in this case pursuant to I.R.C. section 6015(f). The parties also report respondent's having previously relayed to the Court that Mr. Guillotte is deceased, attaching a copy of his death certificate. The parties further report that no one "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, in that this case will be dismissed for lack of prosecution only as to Mr. Guillotte. It is hereby
ORDERED that the Court's Order to Show Cause, served on October 16, 2020, is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 13, 2020, is granted in that this case is dismissed for lack of prosecution only as to petitioner Robert C. Guillotte, Deceased. It is further
ORDERED and DECIDED that there are deficiencies in income tax due from petitioner Robert C. Guillotte, Deceased, for the 2015 and 2017 taxable years in the amounts of $34,285.00 and $15,751.00, respectively. It is further
ORDERED and DECIDED that there are no deficiencies in income tax due from petitioner Mary Guillotte for the 2015 and 2017 taxable years after the application of I.R.C. section 6015(f). It is further
ORDERED and DECIDED that there are no penalties due from petitioners under I.R.C. section 6662(a) for the 2015 and 2017 taxable years.