Opinion
27559-22
03-01-2024
ANTHONY HEFFERON & EILEEN HEFFERON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH A. COPELAND JUDGE.
On February 6, 2024, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent informed the Court that Petitioner Anthony Hefferon had passed away and asked that the Court find, insofar as it purports to be an appeal by or on behalf of Anthony Hefferon, deceased, that there is no deficiency in income tax due from the decedent, Mr. Hefferon, and no penalty under I.R.C. § 6662(a) due from decedent for the taxable year at issue. Respondent informed the Court that Petitioner Eileen Hefferon, wife of deceased Petitioner, was named in decedent's Will as the executrix but the Will is not being submitted for probate. Respondent informed the Court that he spoke with Petitioner Mrs. Hefferon, and surviving issue Robert Hefferon, and neither objected to the granting of this motion.
On February 8, 2024, the Court issued an Order denying Respondent's motion, striking the case from the April 8, 2024, Trial Session in New York City, retaining jurisdiction, and ordering the parties to file a status report or decision documents on or before April 8, 2024. On further review, the Court denied that motion in error, and will vacate its Order.
On February 15, 2024, Respondent filed with the Court a Motion for Substitution of Party and to Change Caption. Respondent requested that the Court change the caption of this case, and substitute Petitioner Eileen Hefferon, executrix, to represent Petitioner Anthony Hefferon; however, such action will not be warranted given the Court's decision to vacate its prior Order and dismiss Mr. Anthony Heffron, deceased, from this case.
Upon due consideration, and for cause, it is
ORDERED that the Court's Order dated February 8, 2024, denying Respondent's Motion to Dismiss for Lack of Prosecution is vacated. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that Respondent's Motion for Substitution of Party and to Change Caption, filed with the Court on February 15, 2024, is denied as moot. It is further
ORDERED that the Clerk of Court shall serve a copy of this Order on Petitioner Anthony Hefferon's surviving issue at the following address: a) Robert Hefferon 7 Hunt Place Bethpage, New York 11714 It is further
ORDERED that Respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on February 6, 2024, insofar as it purports to be an appeal by or on behalf of Anthony Hefferon, is granted and this case is dismissed as to Petitioner Anthony Hefferon. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from Petitioner Anthony Hefferon for taxable year 2020, and there is no penalty due from Petitioner Anthony Hefferon for taxable year 2020 under I.R.C. § 6662(a). It is further
ORDERED that the caption of this case be amended to read "Eileen Hefferon, Petitioner v. Commissioner of Internal Revenue, Respondent".