Opinion
31971-21S
03-14-2023
VIRGIL L. PATTERSON, DECEASED, AND EMILY NAUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On February 14, 2023, the Court ordered Emily Neumann and petitioner Virgil L. Patterson's heirs-at-law, Byron L. Patterson, Sheri L. Peavler, and Scott L. Patterson, to show cause, on or before March 10, 2023, why respondent's Motion to Dismiss for Lack of Prosecution as to petitioner Virgil L. Patterson, Deceased, filed February 9, 2023, should not be granted and a decision entered with respect to petitioners in accordance with that motion. To date, the Court has received no such response or objection from Emily Neumann, Byron L. Patterson, Sheri L. Peavler, or Scott L. Patterson.
Upon due consideration of respondent's Motion to Dismiss for Lack of Prosecution and the Stipulation of Settled Issues between respondent and petitioner Emily Neumann, filed March 10, 2023, it is
ORDERED that, the Order to Show Cause, served February 14, 2023, is made absolute and respondent's Motion to Dismiss for Lack of Prosecution as to petitioner Virgil L. Patterson, Deceased, filed February 9, 2023, is granted and petitioner Virgil L. Patterson, Deceased is dismissed for lack of prosecution. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order and Decision on Byron L. Patterson, Sheri L. Peavler, and Scott L. Patterson at the addresses listed in paragraph four (4) on page two (2) of respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED and DECIDED that, for taxable year 2018, there is a deficiency in income due from petitioners in the amount of $7,823.00, and there is an accuracy-related penalty, pursuant to I.R.C. § 6662(a), due from petitioners in the amount of $778.00.