Opinion
8413-21
07-21-2022
DONALD P. KING & LYNDA A. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
Respondent on June 29, 2022, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution as to Lynda A. King, in which the respondent move the Court to enter a decision with respect to Lynda A. King in the amount and for the year set forth therein, i.e., 2018. Petitioner Donald P. King and counsel for respondent simultaneously filed a Stipulation of Settlement agreeing to a liability for tax for petitioner Donald P. King for 2018 which is identical to the amount requested for decision with respect to petitioner Lynda A. King. Respondent advises in the motion, and attaches supporting documentation, that petitioner Lynda A. King died after the filing of the petition in this case and that no fiduciary has been authorized to act on behalf of her estate. The motion further sets forth the names and addresses of the heirs at law and informs the Court that neither the surviving spouse Donald P. King nor the surviving issue object to the granting of the motion to dismiss as to petitioner Lynda A. King.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution filed June 29, 2022, is granted in that this case is dismissed for lack of prosecution as to Lynda A. King. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision upon petitioner's heirs at law Jeffrey King and Lyndsy Dvorak at the addresses set forth at paragraph 3 respondent's motion to dismiss. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $950.00.