Opinion
8298-21
08-26-2022
WERNER RUHFASS & SHEILA RUHFASS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On August 19, 2022, respondent filed a document incorrectly titled motion to dismiss for lack of jurisdiction, advising the Court that petitioner Werner Ruhfass died subsequent to the filing of the petition in this case and asking the Court to dismiss him for lack of prosecution. The parties also filed a proposed stipulated decision between respondent and petitioner Sheila Ruhfass. Upon due consideration, it is
ORDERED that the proposed stipulated decision, filed August 19, 2022 is recharacterized as a stipulation of settlement. It is further
ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed August 19, 2022, is recharacterized as respondent's motion to dismiss for lack of prosecution as to petitioner Werner Ruhfass. It is further
ORDERED that the above-referenced motion to dismiss is granted, and this case is dismissed for lack of prosecution insofar as it relates to petitioner Werner Ruhfass. It is further
ORDERED and DECIDED that for taxable year 2018 there is a deficiency in income tax due from petitioners in the amount of $13,860.00 and no penalty due under I.R.C. section 6662(a).