Opinion
7585-21
06-10-2022
ROBERT M. POWELL, DECEASED, & BETTY S. POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
A petition was filed by Robert M. Powell and Betty S. Powell on March 1, 2021. On June 4, 2021, by way of a First Amendment to Petition, petitioner Betty S. Powell informed the Court that petitioner Robert M. Powell died after the petition was filed. In his Motion to Dismiss for Lack of Prosecution, filed April 18, 2022, respondent asserts that no representative or fiduciary has been appointed to act on behalf of Robert M. Powell, Deceased. Respondent further advised that petitioner Betty S. Powell has no objection to the granting of his motion and provided the Court with contact information for decedent's heirs at law other than Ms. Powell. Although those heirs at law were provided an opportunity to object to respondent's Motion to Dismiss for Lack of Prosecution, no response has been received by the Court.
Consistent with the Motion to Dismiss for Lack of Prosecution, a Stipulation of Settled Issues was filed on April 18, 2022. The stipulation is executed by petitioner Betty S. Powell and respondent's counsel. The stipulation indicates that the signatories have agreed to a deficiency and no penalty for 2018. The Court will grant respondent's motion to dismiss with respect to petitioner Robert M. Powell, Deceased, and enter a decision for a deficiency based on the amount set forth in the stipulation of settled issues.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the 2018 tax year in the amount of $5.792.00; and
That there is no penalty due from petitioners for the 2018 tax year pursuant to I.R.C. section 6662(a).