McNitt v. Comm'r of Internal Revenue

Full title: GALEN D. MCNITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 13, 2023

No. 2533-22 (U.S.T.C. Jul. 13, 2023)

Opinion

2533-22

07-13-2023

GALEN D. MCNITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Courtney D. Jones Judge

ORDER OF DISMISSAL AND DECISION

Courtney D. Jones Judge

On June 8, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. On July 7, 2023, respondent filed a Supplement to Motion to Dismiss attaching the death certificate for petitioner, Galen D. McNitt reflecting his death on December 1, 2022. Among other things, respondent advises that petitioner has no living spouse, issue, heirs or relatives. Thus, there is no one to act on behalf of petitioner's estate.

Upon due consideration and for cause, it is

ORDERED that the caption in the case is amended as follows: "Galen D. McNitt, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, as supplemented, is granted, and this case is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that there is a deficiency in tax and penalties/additions as set forth in the notice of deficiency dated October 12, 2021, due from petitioner Galen D. McNitt as follows:

Year	Deficiency	Additions to Tax/Penalties I.R.C. § 6662(a)
2019	$ 21,601.00	$ 4,320.00