Opinion
10302-21
05-03-2024
PAMELA LIKENS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge
On April 2, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. In the motion, respondent states that he was advised that petitioner Pamela Likens died in Gilbert, Arizona on November 14, 2022, which was after the filing of the petition to commence this case; that no representative or fiduciary is currently authorized to act on behalf of the decedent; that there are no records of any probate proceedings being conducted in connection to the decedent; that no probate proceedings are expected to commence and there is no representative authorized to act on behalf of the estate of the decedent; that the decedent's ascertainable heirs at law are Christopher Likens, Jennifer Thompson, Susan Kates, and Catherine Yoches; and that the heirs at law do not object to the granting of respondent's motion.
We are satisfied on the basis of the representations in respondent's motion to dismiss that the motion is well taken. As noted, there is no representative or fiduciary currently authorized to act on behalf of the estate of the decedent, and her heirs at law have notice of this case and do not object. Accordingly, respondent's motion to dismiss is the proper procedural means to bring the decedent's case to a close. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); see also Wyler v. Commissioner, T.C. Memo. 1990-285, 1990 WL 74410, at *3 (1990).
Upon due consideration, it is
ORDERED that, in addition to the regular service upon the parties, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision upon Christopher Likens, Jennifer Thompson, Susan Kates, and Catherine Yoches at the addresses listed for them in paragraph 6 of the Motion to Dismiss. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 2, 2024, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $13,809.00; and
That there is a penalty under the provisions of I.R.C. section 6662(a) due from petitioner for the taxable year 2018 in the amount of $2,462.00; and
That there is an addition to tax under the provisions of I.R.C. section 6651(a)(1) in the amount of $3,077.00.