Opinion
14004-21SL
09-13-2022
JAMES E. PAPPAS, DECEASED & KIMBERLY PAPPAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge
On March 7, 2022, respondent filed a motion to dismiss for lack of prosecution as to petitioner, James E. Pappas, Deceased. On September 12, 2022, respondent and petitioner Kimberly Pappas filed a proposed stipulated decision. Upon due consideration, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of prosecution as to petitioner James E. Pappas, Deceased. It is further
ORDERED that the proposed stipulated decision between respondent and petitioner Kimberly Pappas, is recharacterized as a stipulation of settlement. It is further
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to petitioners on March 30, 2021, for petitioners' individual income tax liabilities for taxable years 2004, 2005, and 2016, and upon which this case is based, as supplemented by the Supplemental Notice of Determination issued on June 15, 2022, are sustained in full.