Opinion
23535-21
01-24-2023
JOHN E. HITHON, JR. & LOLA HITHON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth Crewson Paris Judge
On July 20, 2022, at docket entry 10, respondent informed the Court by Status Report that John E. Hithon, Jr. died after filing the Petition in this case and included as an Exhibit, a certified death certificate for the Court's records.
On September 21, 2022, docket entry 12, respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner John E. Hithon, Jr., Deceased. On the same date, at docket entry 13, petitioner Lola Hithon and respondent filed a Stipulation of Settled Issues, which resolves all issues as to the tax liability of petitioner Lola Hithon for the 2018 tax year and indicates the specific issues of the settlement in this case.
By Order dated September 28, 2022, docket entry 15, the Court ordered: (1) that petitioner Lola Hithon's address of record be updated to the address on page 2 of respondent's Motion to Dismiss for Lack of Prosecution; (2) that, on or before October 4, 2022, respondent serve a copy of the September 28, 2022, Order and a copy of respondent's Motion to Dismiss for Lack of Prosecution on Serra Hithon and Stephanie Hithon, the heirs at law of the decedent John E. Hithon, Jr.; (3) that, on or before October 4, 2022, respondent file a Certificate of Service with respect to just-referenced Order and the Motion to Dismiss for Lack of Prosecution, filed September 21, 2022, docket entry 12, indicating that service of such has been made on Serra Hithon and Stephanie Hithon; and (4) that, on or before October 18, 2022, Serra Hithon and Stephanie Hithon file any objection in a response to respondent's Motion to Dismiss for Lack of Prosecution, filed September 21, 2022, docket entry 12.
The Court's Order also advised Serra Hithon and Stephanie Hithon, the heirs at law of the decedent John E. Hithon, Jr., that failure to file a response may result in the granting of respondent's motion to dismiss this case as to deceased petitioner, John E. Hithon, Jr. To date, no response has been filed by either Serra Hithon or Stephanie Hithon, the heirs at law of the decedent John E. Hithon, Jr.
On October 4, 2022, docket entry 16, respondent filed a Certificate of Service of
Motion to Dismiss for Lack of Prosecution 10-04-2022, which certified that a copy of respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on September 21, 2022, docket entry 12, and a copy of the Court's ORDER, filed September 28, 2022, docket entry 15, were served on Serra Hithon and Stephanie Hithon.
As there has been no response from either Serra Hithon or Stephanie Hithon, the heirs at law of the decedent John E. Hithon, Jr., the Court will grant respondent's Motion to Dismiss for Lack of Prosecution, filed September 21, 2022, docket entry 12.
After due consideration, and for good cause, it is
ORDERED that the caption of this case is amended to read: "John E. Hithon, Jr., Deceased & Lola Hithon, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution as to petitioner John E. Hithon, Jr., Deceased, filed September 21, 2022, docket entry 12, is granted and this case is dismissed for lack of prosecution as to petitioner John E. Hithon, Jr., Deceased. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from Petitioner John E. Hithon, Jr., for the taxable year 2018; and
That there is no accuracy-related penalty under the provisions of I.R.C. § 6662 due from Petitioner John E. Hithon, Jr., for the taxable year 2018; and
That there is an overpayment in income tax for tax year 2018 in the amount of $2,734.91, of which amount $1,930.91 was paid after the mailing of the Notice of Deficiency; and $804.00 was paid on April 18, 2019, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on March 22, 2021, the date of the mailing of the Notice of Deficiency.