Opinion
37682-21S
07-29-2024
JAMES JOSEPH MATHEWS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge.
On May 7, 2024, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to James Joseph Mathews, in which respondent moved the Court to enter a decision with respect to James Joseph Mathews in the amount and for the year at issue in this proceeding, i.e., 2018. Respondent advised in the motion that petitioner James Joseph Mathews had died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of James Joseph Mathews or his estate. A Status Report file May 14, 2024, also set forth the name and address of the heirs at law of petitioner James Joseph Mathews, Lesa Jewell Mathews and Joseph Mathews
On May 17, 2024, the Court directed Lesa Jewell Mathews and Joseph Mathew to file an objection, if any, to respondent's motion to dismiss. To date, no response to the Court's Order has been received.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution, filed May 7, 2024, is granted. It is further
ORDERED that, in addition to service on the parties, the Clerk of the Court shall serve copies of this Order of Dismissal and Decision on Lesa Jewell Mathews and Joseph Mathews at their addresses listed in respondent's Status Report, filed May 14, 2024. It is further
ORDERED and DECIDED that there is no deficiency in income tax or penalty under I.R.C. section 6662 due from, and no overpayment due to, petitioner for the taxable year 2018.