Opinion
4045-21
03-22-2022
Tad Wayne Henry, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution, filed January 7, 2022. Respondent advised in the motion that petitioner died after the filing of the petition in this case and that they are unaware if a fiduciary is currently authorized to act on behalf of petitioner. The motion set forth the names and addresses of potential relatives of petitioner. By Order served January 14, 2022, the Court served respondent's pending motion on each of petitioner's relatives and directed them on or before February 11, 2022, to file with the Court a letter indicating if they would like to intervene in this case. As of the service date of this Order of Dismissal and Decision no response to the Court's Order has been received. Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall, in addition to the usual service upon the parties, make service of copies of this Order upon each of the relatives as set forth at page 2 in paragraph 3 of respondent's motion. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner in the amount of $41,817.00, for the taxable year 2017; and
That there is no penalty due from petitioner for the taxable year 2017 under the provisions of I.R.C. section 6662(a).