Opinion
5674-19
07-26-2024
TONY TRAN AND THU TRAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge.
On July 1, 2024, the Court ordered the parties to show cause, on or before July 19, 2024, why the Court should not enter a decision reflecting that there are no deficiencies or penalties due from petitioners for the taxable years 2015 and 2016. On July 19, 2024, respondent filed a Status Report indicating that he does not object. No response has been received by or on behalf of petitioner, Tony Tran.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served July 1, 2024, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed August 21, 2023, is granted, and this case is dismissed as to petitioner Thu Tran, deceased. It is further
ORDERED and DECIDED that there are no deficiencies in income tax due from petitioners for the taxable years 2015 and 2016; and
That there are no penalties due from petitioners under the provisions of I.R.C. § 6662(a) for the taxable years 2015 and 2016.