Opinion
22885-21S
09-15-2022
ERIC W. LARSEN & DEBORAH M. LARSEN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge
On June 13, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. In that motion, respondent asserts that: (1) in September 2021, subsequent to the filing of the petition in this case, petitioner Deborah M. Larsen died, (2) decedent's surviving spouse, Eric W. Larsen, has advised respondent that no representative or fiduciary is currently authorized to represent decedent's estate (3) respondent has conceded all adjustments in the notice of deficiency on which this case is based, and (4) petitioner Eric W. Larsen has no objection to the granting of respondent's motion. A copy of decedent's death certificate is attached to respondent's motion. On September 13, 2022, the parties filed a Stipulation of Settled Issues.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute is granted in that so much of this case related to Deborah M. Larsen is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioners for the 2018 tax year; and
There is no penalty due from petitioners for the 2018 tax year under the provisions of I.R.C. § 6662.