Opinion
15877-21S
08-03-2023
JAMES B. LEMON, DECEASED, & KATHRYN G. LEMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
On February 11, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. On March 25, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Prosecution. In that motion, as supplemented, among other things, respondent asserts that: (1) subsequent to the filing of the petition in this case, petitioner James B. Lemon died on August 17, 2021, (2) no estate has been opened, (3) respondent and petitioner Kathryn G. Lemon have entered into a Stipulation of Settlement. On March 25, 2022, respondent and petitioner Kathryn G. Lemon filed a Stipulation of Settlement reflecting the agreement between them. Although the Court directed petitioner Kathryn G. Lemon, the only ascertainable heir at law of petitioner James B. Lemon, to file an objection, if any, to respondent's motion to dismiss, she failed to do so.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, as supplemented, filed February 11, 2022, is granted and so much of this case relating to petitioner James B. Lemon is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $1,831.00 and no penalty under I.R.C. section 6662(a).