Opinion
4077-20
11-10-2021
Diana Keeton & Robert A. Keeton, Deceased Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE
For the reasons set forth in respondent's motion to dismiss for lack of prosecution, and the stipulation of settlement, both filed filed April 30, 2021, and because no response was received to the Court's Order to Show Cause, served September 24, 2021, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that in addition to regular service on the parties, the Clerk of the Court serve a copy of this Order of Dismissal and Decision on James Alan Keeton at 2801 N. Rock Rd. Wichita, KS 67226. It is further
ORDERED that respondent's motion is granted, and so much of this case as relates to petitioner Robert A. Keeton, Deceased, is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2018 there is a $17,215 deficiency in petitioners' Federal income tax, and that petitioners are not liable for a I.R.C. §6662(a) penalty.