Opinion
14223-20
05-03-2024
GARY LEW MINER, DECEASED, & MAUREEN KENNEDY MINER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
This case involves the 2015 Federal income tax liability of Gary Lew Miner, who is now deceased, and his widow, Maureen Kennedy Miner. On November 20, 2023, respondent and Mrs. Miner filed a Stipulation of Settled Issues that resolves all issues in this case. They agree that Mrs. Miner for 2015 is liable for a deficiency of $1,900 (reduced from $6,546 as determined in the notice of deficiency) and for an accuracy-related penalty of $0 (reduced from $1,309.20 as determined in the notice of deficiency).
On the same day that the Stipulation was filed, respondent filed a Motion to Dismiss for Lack of Prosecution as to Gary Lew Miner, to which Mrs. Miner did not object. By Order served January 4, 2024, we granted respondent's Motion and dismissed the case as to Mr. Miner. But due to a procedural oversight, we did not give Mr. Miner's heirs at law an opportunity to object prior to his dismissal. Accordingly, we directed his heirs at law to communicate to the Court within 30 days (by April 29, 2024) any opposition to the granting of respondent's Motion. None of Mr. Miner's heirs at law (or anyone else) voiced opposition by April 29 or subsequently.
On April 25, 2024, the parties filed a Proposed Stipulated Decision (PSD) on which the signatures of both Mrs. Miner and respondent's counsel appear. This PSD references the Stipulation of Settled Issues that the parties filed on November 20, 2023, and recites the same $1,900 deficiency and $0 penalty appearing therein. But the PSD contains an error in that "Gary Lew Miner, deceased" is missing from the document's caption. We will therefore strike the PSD but give effect to its contents- to which respondent and Mrs. Miner have agreed and Mr. Miner's heirs at law have not opposed-in the form of this Order and Decision.
Upon due consideration and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed April 25, 2024, is hereby stricken from the record of this case. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2015 in the amount of $1,900.00, but there is no penalty due from petitioners for the taxable year 2015 under I.R.C. § 6662. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Mr. Miner's heirs at law at the addresses listed in the Motion to Dismiss for Lack of Prosecution filed November 20, 2023.