Opinion
5962-20S
07-05-2023
JAMES O'MALLEY, DECEASED, & LINDA L. O'MALLEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Tamara W. Ashford, Judge.
On June 30, 2023, respondent filed an unopposed Motion to Dismiss for Lack of Prosecution, requesting that this case be dismissed as to petitioner James O'Malley (who passed away after the petition in this case was filed with the Court) and that the Court find in its Order (consistent with the parties' Settlement Stipulation, also filed on June 30, 2023) that for the 2017 taxable year (1) there is deficiency in income tax due from petitioners in the amount of $9,305.00, (2) there is no penalty due from petitioners under I.R.C. section 6662(a), and (3) there is an overpayment in income tax due to petitioners in the amount of $1,566.35 (which amount was paid after the mailing of the notice of deficiency to petitioners). Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed June 30, 2023, is granted, and this case is dismissed as to petitioner James O'Malley, deceased. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the 2017 taxable year in the amount of $9,305.00. It is further
ORDERED and DECIDED that there is no penalty due from petitioners under I.R.C. section 6662(a) for the 2017 taxable year. It is further
ORDERED and DECIDED that there is an overpayment in income tax due to petitioners for the 2017 taxable year in the amount of $1,566.35 (which amount was paid after the mailing of the notice of deficiency to petitioners).