Opinion
16794-22S
11-07-2023
HARRY A. MCLAUGHLIN, DECEASED & NORMA MCLAUGHLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending in the above-docketed matter is a Motion To Dismiss for Lack of Prosecution as to Harry A. McLaughlin, Deceased. However, such motion and the record herein are not fully in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968), insofar as, inter alia, they do not indicate the parties' intentions with respect to disposition of the remaining case as to Norma McLaughlin so as to permit the requisite comprehensive resolution of this matter. More specifically, no corresponding Stipulation of Settled Issues as to Norma McLaughlin has been filed.
Accordingly, the premises considered, it is
ORDERED that, on or before November 30, 2023, respondent and Norma McLaughlin shall file with the Court a Stipulation of Settled Issues setting forth the agreed deficiency and penalty, if any, due from Norma McLaughlin for taxable year 2019.