Opinion
20865-19S
11-01-2022
GREGG L. MANGALINO & SYLVIA S. MANGALINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the session of the Court scheduled to commence Monday, January 23, 2023, in Las Vegas, Nevada.
On October 18, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (respondent's motion) as to petitioner Gregg L. Mangalino, in which respondent moved the Court to enter a decision with respect to Gregg L. Mangalino that would find that there are deficiencies in income tax "due from petitioner" in the amounts of $2,092.00 and $3,643.00 for taxable years 2016 and 2017, respectively; that there are no penalties due from petitioners for taxable years 2016 and 2017 under the provisions of section 6662(a); that there is an overpayment in the amount of $689.33 due to petitioners for taxable year 2016; and, finally, that there is an overpayment in the amount of $1,016.97 due "to petitioner" for taxable year 2017.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
In respondent's motion, respondent reported that petitioner Gregg L. Mangalino died after the filing of the Petition in this case and that no fiduciary has been appointed to act on behalf of his estate. Respondent's motion advised that petitioner Sylvia S. Mangalino informed respondent that she is the sole heir to petitioner Gregg L. Mangalino's estate, as his surviving spouse. Finally, respondent represents that petitioner Sylvia S. Mangalino does not oppose the granting of respondent's motion.
In accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968), a single decision document as to both taxpayers must be entered in this case. The premises considered, it is
ORDERED that the caption of this case is amended to read: "Gregg L. Mangalino, Deceased & Sylvia S. Mangalino, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before November 28, 2022, either: (1) respondent and Sylvia S. Mangalino shall file with the Court a Stipulation of Settled Issues reflecting resolution of this matter as to Sylvia S. Mangalino; and/or (2) respondent shall file a Status Report advising as to the status of this matter with respect to negotiations with Sylvia S. Mangalino in view of achieving the requisite comprehensive resolution of the case as to both petitioners.