Opinion
1442-22
07-29-2024
MARVIN I. MAYNE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
On May 10, 2024, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution, in which respondent moved the Court to enter a decision in the amount and for the year at issue in this proceeding, i.e., 2017. Respondent advised in the motion that petitioner had died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of petitioner or his estate.
On May 16, 2024, the Court directed petitioner's heirs at law, Michael Christopher Mayne and Mary Ann Mayne, 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 10, 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 Michael Christopher Mayne and Mary Ann Mayne at their addresses listed in paragraphs 11 and 12, respectively, of respondent's Motion To Dismiss for Lack of Prosecution, filed May 10, 2024. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $255,755.00;
That there is an addition to tax pursuant to I.R.C. § 6651(a)(1) due from petitioner for the taxable year 2017 in the amount of $57,544.88;
That there is an addition to tax pursuant to I.R.C. § 6651(a)(2) due from petitioner for the taxable year 2017 in the amount of $51,151.00; and
That there is an addition to tax pursuant to I.R.C. § 6654(a) due from petitioner for the taxable year 2017 in the amount of $6,123.40.