Opinion
1794-21S
06-06-2023
JEAN NICOLAS, DECEASED & CLAUDETTE NICOLAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Jean Nicolas, Deceased, filed January 11, 2023. On June 5, 2023, respondent and petitioner Claudette Nicolas filed a Stipulation of Settled Issues, resolving all issues in this case between them.
Upon due consideration, and for the reasons set forth in the Court's Order served April 14, 2023, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of prosecution as to petitioner Jean Nicolas, Deceased. In order to give effect to the agreement of the remaining parties, as set forth in the above-referenced Stipulation of Settled Issues, it is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $2,722.00.