Opinion
12547-20
04-19-2022
FRED MCLANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro, Judge
This case was calendared for trial during the Court's March 7, 2022, Dallas, Texas, trial session. On January 21, 2022, petitioner's counsel filed a Motion to Dismiss for Lack of Prosecution (Doc. 8). By Order served January 28, 2022, the parties were directed on or before February 18, 2022, to file in accordance with Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968), the names and addresses of the heirs-at-law of petitioner Fred McLane, deceased, as well as a stipulation as to the fact of petitioner's death and the date and place of his death.
On February 7, 2022, respondent filed a Motion for Continuance of Trial (Doc. 10). The motion stipulated that petitioner died on February 6, 2021, in Tyler, Texas, located in Smith County. The motion further provided the names of the heirs-at-law of petitioner.
By Order served February 11, 2022, respondent's Motion for Continuance of trial was granted, the parties were directed to file with the Court a report setting forth the mailing addresses and telephone numbers of Mr. McLane's children identified in the Motion for Continuance of Trial and of the executor of Mr. McLane's estate, Richard H. Lottman, and the undersigned judge retained jurisdiction.
On February 25, 2022, respondent filed a Status Report (Doc. 12). Respondent's Status Report provided addresses and telephone numbers for Mr. McLane's heirs-at-law Melissa Mirsaeidi, William Russell McLane, and Robert Henry McLane, as well as executor Richard H. Lottman.
By Order served March 1, 2022, respondent, petitioner's above-referenced heirs-at-law, and Mr. Lottman were directed, on or before March 30, 2022, to show cause why this case should not be dismissed for lack of prosecution. 1
On March 25, 2022, a copy of the Court's Order to Show Cause dated March 1, 2022, mailed to Robert McLane was returned by the U.S. Postal Service, and the envelope in which it was mailed was marked "Return to Sender - Attempted Not Known - Unable to Forward."
On March 28, 2022, respondent filed a Response to Order to Show Cause (Doc. 14). Respondent has no objection to the Court's dismissing this case for lack of prosecution.
On April 15, 2022, respondent filed a Status Report (Doc. 16). Attached to respondent's Status Report is an Affidavit from Mr. Lottman regarding Mr. Lottman's Waiver of Right to Serve as Independent Executor for the Estate of Fred Michael McLane. The Status Report further states Mr. Lottman informed respondent that he would not be filing this Affidavit with this Court.
As of the date of this Order, no response has been received from or on behalf of Melissa Mirsaeidi, William Russell McLane, or Robert Henry McLane.
Upon due consideration, it is hereby
ORDERED that the Court's Order to Show Cause dated March 1, 2022, is hereby made absolute. It is further
ORDERED that petitioner's counsel's Motion to Dismiss for Lack of Prosecution filed January 21, 2022, is granted, and this case is dismissed for lack of proper prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner as follows:
Tax Year(s) Ended
Tax Deficiency
I.R, C. § 6651
I.R.C. § 6651(a)(2)
December 31, 2010
$60, 054.00
$13, 512.15
*
December 31, 2012
42, 176.00
9, 489.60
*
December 31, 2013
45, 308.00
10, 194.30
*
December 31, 2014
37, 205.00
8, 371.13
*
December 31, 2015
60, 235.00
13, 552.88
*
*The I.R.C. § 6651(a)(2) addition to tax is 0.5% of the unpaid liability that will be added to the tax for each month, or fraction thereof, of nonpayment, up to a maximum of 25%.
It is further 2
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision on petitioner's heirs-at-law at their addresses listed in respondent's Status Report filed February 25, 2022. 3