Opinion
8615-20S
09-08-2022
BONNIE SEAMAN, DECEASED, & ARTHUR SEAMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On April 18, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. Therein, respondent requests that this case be dismissed for lack of prosecution as to petitioner Bonnie Seaman, Deceased, on the grounds that she died after the filing of the petition to commence this case on September 1, 2021, there is no representative or fiduciary duly authorized to act on behalf of her estate, and her surviving spouse, petitioner Arthur Seaman, is the only ascertainable heir at law. There is no objection to the granting of the motion. On September 2, 2022, petitioner Arthur Seaman and respondent filed a stipulation of settled issues.
Upon due consideration of the foregoing and to give effect to the agreement of the parties as reflected in the stipulation of settled issues, it is
ORDERED that respondent's above-referenced motion is recharacterized as respondent's Motion to Dismiss for Lack of Prosecution as to Bonnie Seaman, Deceased. It is further
ORDERED that respondent's just-referenced motion is granted, and this case is dismissed for lack of prosecution as to petitioner Bonnie Seaman, Deceased. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners in the amount of $6,500.00 for the taxable year 2018.