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McClary v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 28665-21S (U.S.T.C. Nov. 17, 2022)

Opinion

28665-21S

11-17-2022

ERNEST MCCLARY, DECEASED, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan Chief Judge

On September 15, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (motion to dismiss), asserting therein that petitioner died after filing the petition in this case and that a son, Jamarr McClary, is petitioner's only heir at law. Respondent attached to his motion a copy of petitioner's death certificate which indicates that petitioner died in June 2022 and was not married at the time of his death. By Order served September 22, 2022, the Court provided petitioner's son and heir at law, Jamarr McClary, notice of this proceeding and of respondent's motion to dismiss, as well as an opportunity to object, on or before October 14, 2022, to respondent's motion and to have a representative appointed by a court of competent jurisdiction to represent petitioner's estate in this case. No response has been received from Jamarr McClary.

Upon due consideration of the foregoing, it is ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve on Jamarr McClary at his address set forth in respondent's Motion to Dismiss for Lack of prosecution a copy of this Order and Decision. It is further

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $6,138.00; and

That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. section 6662(a).


Summaries of

McClary v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 28665-21S (U.S.T.C. Nov. 17, 2022)
Case details for

McClary v. Comm'r of Internal Revenue

Case Details

Full title:ERNEST MCCLARY, DECEASED, Petitioner(s) v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 28665-21S (U.S.T.C. Nov. 17, 2022)