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Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 19476-19S (U.S.T.C. Nov. 18, 2022)

Opinion

19476-19S

11-18-2022

MARY A. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden, Special Trial Judge.

This case was set on the calendar for the November 7, 2022, Seattle, Washington, Trial Session of the Court.

On October 17, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (motion to dismiss). Respondent moves that this case, in so far as it purports to be an appeal by or on behalf of Mary A. Smith, deceased, be dismissed for lack of prosecution, and that the Court find in its order that there is due from petitioner a deficiency in Federal income tax for the taxable year 2016 in the amount of $2,534, and that there are additions to tax due from petitioner for the taxable year 2016 in the amounts of $418.11 pursuant to I.R.C. § 6651(a)(1) and $570.15 pursuant to I.R.C. § 6651(a)(2). In his motion to dismiss respondent states that: (1) petitioner Mary A. Smith died on September 5, 2021, which date is after the filing of the petition in this case, (2) that Robert Abbott, CPA, is allegedly named as Executor in petitioner's Will, (3) no representative or fiduciary is currently authorized to act on behalf of the Estate of Mary A. Smith, deceased, (4) there is a probate case pending in the probate court for Clark County, Nevada, (5) respondent contacted Daniel Goodsell, the attorney retained for the probate proceeding, and (6) the heirs of the decedent are her brother, Claude Slaughter, Sr., and sister, Ruth Slaughter Lynn. Respondent attached a copy of a death certificate of Mary A. Smith to his motion to dismiss. The motion to dismiss sets forth the names and addresses of the heirs at law of petitioner.

This case was called from the calendar on November 7, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that, respondent's Motion to Dismiss for Lack of Prosecution filed on October 17, 2022, is taken under advisement. It is further

ORDERED that this case is continued and jurisdiction is retained by the undersigned. 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 on each of Ms. Smith's heirs at law as follows: Claude Slaughter, Sr., and Ruth Slaughter Lynn as indicated in the third paragraph of respondent's motion to dismiss. It is further

ORDERED that, the Clerk of the Court shall serve a copy of this Order on Robert Abbott, CPA and Executor, as indicated on the Certificate of Service. It is further

ORDERED that, the Clerk of the Court shall serve a copy of this Order on Daniel Goodsell, Probate Attorney, as follows: 10155 West Twain Avenue, Suite 100, Las Vegas, Nevada 89147. It is further

ORDERED that, on or before December 15, 2022, each of the heirs at law and Mr. Abbott shall file a response or objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution. Failure to file an objection may result in the Court granting respondent's motion to dismiss.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 19476-19S (U.S.T.C. Nov. 18, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:MARY A. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 18, 2022

Citations

No. 19476-19S (U.S.T.C. Nov. 18, 2022)