Opinion
6283-21
08-03-2022
MICHAEL T. HUGHES, DECEASED, & BARBARA A. HUGHES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge
This case was continued from the Trial Session of the Court on May 23, 2022, in Chicago, Illinois, with jurisdiction retained by this Division of the Court. It involves the Hughes' 2017 taxable year. Petitioner Michael T. Hughes passed away after the petition in this case was filed and a basis of settlement was reached with the Independent Office of Appeals. On July 20, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution as to Petitioner Michael T. Hughes, and to Change Caption. The motion also requested that the Court find there is a deficiency in income tax from and overpayment due to petitioner Barbara A. Hughes. The overpayment is due to petitioners remitting $6,905.00 on February 26, 2021, which was received by respondent on March 8, 2021, and remitting $10.20 that respondent received on August 31, 2021. Both remittance dates are after the mailing of the notice of deficiency on which this case is based, allowing for a refund to be issued.
Respondent stated in the aforementioned motion to dismiss that Brian D. Bennett, Michael D. Hughes, and Margaret H. DePalo, Michael T. Hughes' potential heirs at law, have no objection to settling this case on the basis reached with the Independent Office of Appeals. Further on July 20, 2022, respondent and petitioner Barbara A. Hughes filed a Stipulation of Settled Issues resolving all issues in this case.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Michael T. Hughes, filed July 20, 2022, is granted and this case is dismissed as to petitioner Michael T. Hughes. It is further
ORDERED AND DECIDED that pursuant to the Stipulation of Settlement, filed on July 20, 2022:
a. There is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $4,624.00;
b. There is an overpayment in income tax for the taxable year 2017 in the amount of $2,291.20, of which amount, $2,281.00 was paid on March 8, 2021, and $10.20 was paid on August 30, 2021, which dates were both after the mailing of the notice of deficiency; and
c. There is no penalty pursuant to I.R.C. § 6662 due from petitioners for taxable year 2017. It is further
ORDERED that in addition to normal service, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision on the persons and addresses as follows:
Barbara Hughes - 10859 Talman Avenue, Chicago, IL 60655;
Brian Bennett - 1514 Granger, Ann Arbor, MI 48104;
Michael Hughes - 10052 S. Talman Avenue, Chicago, IL 60655 and
Maggie Hughes DePalo - 1336 Chestnut, Wilmette, IL 60091