Opinion
18256-21
03-06-2023
SHEILAGH G. ROTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge.
This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 17, 2023, in Cleveland, Ohio.
On February 17, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent informed the Court that petitioner passed away on October 4, 2022. Respondent identified two heirs at law, Bradford Gaylord and Heather Goldberg, but confirmed that neither wish to enter an appearance in substitution for the decedent-petitioner (their mother). Respondent is requesting that the Court dismiss this case and find that there is a deficiency due from petitioner in the amount of $4840.00 for taxable year 2018. There is no opposition to the granting of this motion by the heirs at law.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on February 17, 2023, is granted in that this case is dismissed for lack of prosecution, and that it is
ORDERED AND DECIDED that there is a deficiency in income tax for taxable year 2018 due from petitioner in the amount of $4,840.00.