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).