Knott v. Comm'r of Internal Revenue

Full title: LYNDA S. KNOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 12, 2024

No. 10167-23 (U.S.T.C. Sep. 12, 2024)

Opinion

10167-23

09-12-2024

LYNDA S. KNOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Joseph W. Nega Judge

ORDER OF DISMISSAL AND DECISION

Joseph W. Nega Judge

This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed September 6, 2024, and heard on September 9, 2024, when the case was called from the calendar for trial during the Court's Chicago, Illinois, trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.

Respondent's motion represents that petitioner died on May 9, 2024, which is after the filing of the petition in this case. Respondent further states that no representative or fiduciary is currently authorized to act on behalf of the Estate of Lynda S. Knott, deceased. Petitioner has two known heirs-at-law: her children, Olivia Knott and Albert Knott. Neither object to the granting of respondent's motion.

Upon due consideration, and for cause appearing more fully in the transcript of the above-referenced proceeding, it is

ORDERED that respondent's motion for continuance, filed August 16, 2024, is denied as moot. It is further

ORDERED that the caption in this case is amended to read "Lynda S. Knott, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that respondent's motion is granted, and this case is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that for taxable year 2015, there is a deficiency in income tax due from petitioner in the amount of $11,876 after the application of I.R.C. § 6015(f), and that there are no income taxes due from petitioner for the taxable year 2016 after the application of I.R.C. § 6015(f), and there are no overpayments in income tax or additions to tax due to petitioner for the taxable years 2015 and 2016. It is further

ORDERED that in addition to regular service on the parties, the Clerk of Court shall serve a copy of this order on petitioner's heirs-at-law at the addresses identified in paragraph five of respondent's motion.