Opinion
11701-21S
03-14-2022
CATHERINE RENA KOMPERDA, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge.
On January 25, 2022, the Court ordered petitioner Catherine Rena Komperda's heirs-at-law, Gregory James Komperda and Gary J. Komperda, to show cause, on or before February 28, 2022, why respondent's Motion to Dismiss for Lack of Prosecution, filed January 19, 2022, should not be granted and a decision entered with respect to petitioner in accordance with that motion. To-date, the Court has not received a response or objection from Gregory James Komperda or Gary J. Komperda. Upon due consideration of respondent's motion to dismiss, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed January 19, 2022, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order of Dismissal and Decision on Gregory James Komperda and Gary J. Komperda at the addresses listed in paragraph seven of respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED AND DECIDED that for taxable year 2018, there is a deficiency in petitioner's Federal income tax of $6,037.00, and that petitioner is not liable for the accuracy-related penalty pursuant to I.R.C. section 6662(a).