Opinion
34177-21S
01-12-2023
DOROTHY MARIE ROBBINS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
On September 20, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution, in which respondent moves the Court to enter a decision with respect to petitioner in the amount and for the year set forth therein. In that motion, among other things, respondent asserts that: (1) petitioner died after the filing of the petition in this case, (2) no representative or fiduciary is authorized to act on behalf of the Estate of Dorothy Marie Robbins, deceased, (3) decedent is survived by her three children, Rhonda Fay Robbins, Raymond Eugene Robbins, and Randall Jay Robbins, (4) petitioner's three children do not object to the granting of the motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner's three children as set forth in respondent's above-referenced Motion to Dismiss for Lack of Prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from Dorothy Marie Robbins for the taxable year 2019.