Opinion
2294-19
12-21-2021
Lacy M. Henry, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Juan F. Vasquez, Judge
On September 10, 2021, respondent filed a motion to dismiss for lack of prosecution. Therein respondent states that petitioner Lacy M. Henry passed away after the petition in this case was filed and that he is unaware of any representative or fiduciary currently authorized to act on behalf of petitioner's estate. According to respondent, petitioner's ascertainable heirs at law are his surviving spouse Judy B. Henry and his surviving issue Meredith Wayne Henry.
Respondent requests that the Court find there are deficiencies in tax and additions to tax, as set forth in the notice of deficiency dated October 30, 2018, due from petitioner as follows:
Tax Year
Deficiency
Additions to Tax Sec. 6651(a)(1)
Sec. 6651(a)(2)
Sec. 6654
2009
$458,714
$103,210.65
$114,678.50
$10,982.75
2010
$414,721
$93,312.23
$103,680.25
$8,894.06
2011
$4,154
$934.65
$1,038.50
2012
$173,310
$38,994.75
$43,327.50
$3,107.14
2013
$3,960
$891.00
$990.00
2014
$6,959
$1,565.78
$124.85
2015
$14,627
$3,291.08
$263.45
2016
$1,355
$304.88
Upon due consideration, it is
ORDERED that respondent's motion to dismiss is taken under advisement. It is further
ORDERED that the Clerk of the Court shall, in addition to regular service upon the parties, serve copies of respondent's motion to dismiss and this Order upon Judy B. Henry and Meredith Wayne Henry at the addresses provided in respondent's motion to dismiss. It is further
ORDERED that, on or before January 14, 2022, respondent shall file, as a supplement to his motion to dismiss, a copy of petitioner's death certificate or a statement explaining, in detail, why he cannot obtain that document. It is further
ORDERED that, on or before January 31, 2022, any heir(s) at law of petitioner shall show cause, in writing, why respondent's motion to dismiss should not be granted and a decision entered determining there to be due from petitioner the above-described deficiencies and additions to tax for tax years 2009 through 2016.