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Sasser v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 11099-20S (U.S.T.C. Mar. 7, 2023)

Opinion

11099-20S

03-07-2023

TIERCE E. SASSER & NATALIE J. SASSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Elizabeth Crewson Paris, Judge.

On March 2, 2023, docket entry 23, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution which requests that insofar as it purports to be an appeal by or on behalf of Tierce E. Sasser, deceased, that this case be dismissed for lack of prosecution, and that the Court find in its order that there is no deficiency or penalty under I.R.C. § 6662(a) due from petitioner, Tierce E. Sasser.

Respondent's Motion to Dismiss for Lack of Prosecution indicates that: (1) petitioner, Tierce E. Sasser, died at Birmingham on November 27, 2022, which was after the petition in this case was filed, and respondent attached thereto as Exhibit A a copy of death certificate for Tierce E. Sasser; (2) that no representative or fiduciary is currently authorized to act on behalf of the Estate of Tierce E. Sasser, deceased; (3) that the only ascertainable heirs at law of the decedent are the surviving spouse, Natalie J. Sasser, and the surviving issues (1) Hope Sasser Maxwell, (2) Beth Sasser Murray, and (3) Joseph Byron Sasser; respondent has included the current mailing addresses of the surviving issues in the motion; and (4) that respondent has conceded the amounts set forth in the notice of deficiency in full.

Respondent motion indicates that respondent has contacted the surviving spouse and has been informed that there is no objection to the granting of this motion to dismiss as to petitioner Tierce E. Sasser. However, respondent attempted to contact all surviving issues on two occasions and is awaiting a response from the surviving issues.

Also on March 2, 2023, docket entry 24, respondent filed a Stipulation of Settled Issues between respondent and petitioner Natalie J. Sasser which indicates that respondent is conceding this case in full and that there is no deficiency due from petitioners for the 2017 taxable year; and that there is no amount due from petitioners for the accuracy related penalty under I.R.C. § 6662(a). The Stipulation of Settlement resolves all issues as to the tax liability of petitioner for the 2017 taxable year.

After due consideration, and for cause, it is

ORDERED that the caption of this case is amended to read: "Tierce E. Sasser, Deceased and Natalie J. Sasser, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that, on or before April 5, 2023, petitioner Tierce E. Sasser's above-referenced heirs-at-law shall show cause why this case should not be 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 and a copy of respondent's Motion to Dismiss for Lack of Prosecution filed March 2, 2023, docket entry 23, and a copy of the Stipulation of Settled Issues between respondent and petitioner Natalie J. Sasser, filed March 2, 2023, docket entry 24, on petitioner Tierce E. Sasser's heirs-at-law at their addresses listed in paragraph three (3) on page two (2) of respondent's Motion to Dismiss for Lack of Prosecution.


Summaries of

Sasser v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 11099-20S (U.S.T.C. Mar. 7, 2023)
Case details for

Sasser v. Comm'r of Internal Revenue

Case Details

Full title:TIERCE E. SASSER & NATALIE J. SASSER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 11099-20S (U.S.T.C. Mar. 7, 2023)