Opinion
19555-21
10-05-2022
SHARON JANUSZ & RICHARD JANUSZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Travis A. Greaves Judge
On August 3, 2022, respondent and Sharon Janusz filed a stipulation of settlement. On the same day, respondent filed a motion to dismiss for lack of prosecution as to Richard Janusz stating that Mr. Janusz passed away after the filing of the petition in this case. Respondent also stated in their motion that respondent has been advised that no representative or fiduciary is currently authorized to act on behalf of the Estate of Richard Janusz, deceased and that the only ascertainable heir at law of the decedent is Sharon Janusz and that she does not object to the granting of respondent's motion. Upon due consideration, and for the reasons stated in respondent's motion, it is
ORDERED that the caption of this case is amended to read, "Sharon Janusz & Richard Janusz, Deceased, Petitioners, v. Commissioner of Internal Revenue, Respondent." It is further, ORDERED that respondent's motion to dismiss is granted, and so much of this case as it relates to Richard Janusz, deceased, is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners in the amount of $1,100 for the taxable year 2018.