Opinion
20865-19S
02-24-2023
GREGG L. MANGALINO, DECEASED & SYLVIA S. MANGALINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Joseph W. Nega Judge
On October 18, 2022, respondent filed a motion to dismiss for lack of prosecution as to Gregg L. Mangalino, deceased, which was heard on January 23, 2023, in Las Vegas, Nevada. On February 22, 2023, respondent and petitioner Sylvia S. Mangalino filed a stipulation of settled issues which resolves all remaining issues in this case.
Upon due consideration and for cause, it is
ORDERED that respondent's motion to dismiss for lack of prosecution is granted, and so much of this case as relates to Gregg L. Mangalino, deceased, is dismissed upon the stated ground. Taking into account the foregoing and the stipulation of settled issues, filed February 22, 2023, it is further
ORDERED and DECIDED that there is a deficiency in income tax for petitioners for taxable year 2016 in the amount of $2,092.00, and that there is an overpayment in income tax for taxable year 2016 in the amount of $689.33, which amount was paid on October 15, 2017, for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 651l(b)(2) on August 20, 2019, the date of the mailing of the notice of deficiency;
That there is a deficiency in income tax for petitioners for taxable year 2017 in the amount of $3,643.00, and that there is an overpayment in income tax for taxable year 2017 in the amount of $1,016.97, which amount was paid on April 15, 2018, for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 651l(b)(2) on August 20, 2019, the date of the mailing of the notice of deficiency; and
That there are no penalties due from petitioners for taxable years 2016 or 2017 under I.R.C. § 6662(a).