Opinion
2949-23L
04-19-2024
JAMES T. TART, JR., DECEASED & AUDREY E. TART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Travis A. Greaves Judge
On April 8, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. On the same day, respondent and petitioner Audrey E. Tart filed a proposed stipulated decision. In the motion, respondent states that he was advised that petitioner James T. Tart, Jr. died at Wade, Carolina on January 30, 2024, which was after the filing of the petition to commence this case; that no representative or fiduciary is currently authorized to act on behalf of the decedent; that the decedent's only ascertainable heir at law is petitioner Audrey E. Tart; and that petitioner Audrey E. Tart does not object to the granting of respondent's motion.
We are satisfied on the basis of the representations in respondent's motion to dismiss that the motion is well taken. As noted, there is no representative or fiduciary currently authorized to act on behalf of the estate of the decedent, and his heir at law has notice of this case and does not object to his dismissal from it. Accordingly, respondent's motion to dismiss is the proper procedural means to bring the decedent's case to a close. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); see also Wyler v. Commissioner, T.C. Memo. 1990-285, 1990 WL 74410, at *3 (1990).
However, in view of the fact that the Court may enter only one decision in any case, we will recharacterize the proposed stipulated decision as a Stipulation of Settlement as to Audrey E. Tart and respondent and enter a decision as to both petitioners.
Upon due consideration, it is
ORDERED that the proposed stipulated decision is recharacterized as a Stipulation of Settlement as to Audrey E. Tart and respondent. It is further
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of prosecution as to petitioner James T. Tart, Jr., Deceased. In order to give effect to the agreement of the remaining parties, as set forth in the above-referenced Stipulation of Settlement, it is further
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Actions under IRS Sections 6320 or 6330 of the Internal Revenue Code dated December 28, 2022 for the petitioners' income tax liability for the taxable years 2011, 2012, 2013, and 2014 are sustained in full.