Opinion
21033-19
09-29-2022
MARK S. PLIZGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
Respondent on January 13, 2021, filed in the above-docketed case a Motion for Default and Dismissal, in which the respondent moved the Court to enter a decision with respect to Mark S. Plizga in the amounts and for the years set forth therein, i.e., 2012 and 2013. Respondent advised in the motion, and attached supporting documentation, that petitioner had died after the filing of the petition in this case and that no fiduciary has been authorized to act on behalf of his estate. The motion additionally set forth the name and address of the only ascertainable heir at law represented that counsel for petitioner had not objection to the granting of the motion.
An Order To Show Cause as to why the motion should not be granted was served on the heir at law, and no response has been received.
The premises considered, it is
ORDERED that the Court's Order To Show Cause served May 26, 2022, is hereby rendered absolute. It is further
ORDERED that respondent's Motion for Default and Dismissal is granted in that this case is dismissed for lack of prosecution as to petitioner Mark S. Plizga. It is further
ORDERED and DECIDED that there is a deficiency in income tax in the amount $87,983.00 and a penalty under I.R.C. § 6663(a) in the amount of $65,987.25 due from petitioner for the taxable year 2012. It is further
ORDERED and DECIDED that there is a deficiency in income tax in the amount $78,877.00 and a penalty under I.R.C. § 6663(a) in the amount of $59,157.75 due from petitioner for the taxable year 2013. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the
Court shall serve a copy of this Order of Dismissal and Decision on petitioner's son at the Erie, Pennsylvania, address provided in the Motion for Default and Dismissal.