Opinion
6797-22S
09-18-2024
DARCY LEE JACKSON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke, Judge
On May 31, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution on grounds that petitioner passed away before signing a proposed decision document based on a basis of settlement reached with the Office of Appeals. On July 9, 2024, respondent filed with the Court a status report listing their efforts to obtain a death certificate and in contacting petitioner's heir(s). Respondent provided the Court with a point of contact for petitioner's estate. By Order served July 11, 2024, the Court directed the point of contact for petitioner's estate on or before September 9, 2024, to file with the Court an objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution. As of the service date of this Order of Dismissal and Decision, no response has been received from the point of contact for petitioner's estate. Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed May 31, 2024, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to petitioner for taxable year 2017; and
That there is no penalty due from petitioner for taxable year 2017 under the provision of I.R.C. section 6662(a). It is further
ORDERED that, in addition to the usual service on the parties, the Clerk of the Court shall serve a copy of this Order and respondent's Motion to Dismiss for Lack of Prosecution on Brian Hoffman at 1500 13450-102 Avenue, Surrey, BC V3T 5X3.