Opinion
13468-21S
01-07-2022
William L. McLean & Debra D. McLean Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Joseph W. Nega, Judge
This case is calendared for trial at the session of the Court to be conducted remotely, commencing March 21, 2022, for cases in which Spokane, Washington, is the place of trial.
On December 8, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner, William L. McLean, deceased. In that motion, respondent states no representative or fiduciary is currently authorized to act on behalf of the estate of William L. McLean, and the personal representative does not expect to file for probate.
On December 8, 2021, concurrent with the Motion to Dismiss for Lack of Prosecution, respondent filed a Stipulation of Settlement, reflecting the agreement between respondent and surviving spouse, petitioner, Debra D. McLean.
Respondent's Motion to Dismiss for Lack of Prosecution states that respondent has conceded the adjustment initially set forth in the statutory notice of deficiency for the taxable year 2018, resolving all issues in this case. Additionally, respondent's motion further states that petitioner, Debra D. McLean, spouse nor the decedent's children object to the granting of respondent's Motion to Dismiss for Lack of Prosecution as to petitioner, William L. McLean .
Upon due consideration and for cause, it is hereby
ORDERED, that respondent's Motion to Dismiss for Lack of Prosecution filed December 8, 2021, is granted. It is further
ORDERED that the caption in this case is amended to read "Debra D. McLean, Petitioner v. Commissioner of Internal Revenue, Respondent."