Opinion
32466-21S
01-23-2023
JAMES M. LITHERLAND, DECEASED & JUDY A. LITHERLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
On December 5, 2022, the Court ordered petitioner James M. Litherland's heirs-at-law, Julie McMahon and Brian Litherland, to show cause, on or before January 6, 2023, why respondent's Motion to Dismiss for Lack of Prosecution as to petitioner James M. Litherland, Deceased, should not be granted and a decision entered with respect to petitioners in accordance with that motion. To date, the Court has received no such response or objection from Julie McMahon or Brian Litherland.
Upon due consideration of respondent's motion and the Stipulation of Settled Issues between respondent and petitioner Judy A. Litherland, filed December 5, 2022, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution as to petitioner James M. Litherland, Deceased, filed December 5, 2022, is granted and James M. Litherland, Deceased 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 Julie McMahon and Brian Litherland at the addresses listed in paragraph three (3) of respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners in the amount of $7,145 for the taxable year 2019; and
That there is no penalty due from petitioners pursuant to I.R.C. § 6662(a) for the taxable year 2019.