Opinion
4739-20
11-08-2022
KENNETH R. TUBBS, DECEASED & MICHELLE A. TUBBS, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
KATHLEEN KERRIGAN CHIEF JUDGE
On September 8, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution as to Kenneth R. Tubbs. In that motion, respondent asserts that: (1) subsequent to the filing of the petition in this case, petitioner died in June 2022, (2) petitioner's Kenneth R. Tubbs' surviving spouse, petitioner Michelle A. Tubbs, has advised respondent that no probate estate has been or will be commenced with respect to Kenneth R. Tubbs' estate, (3) petitioner Kenneth R. Tubbs' other heirs at law are Aaron Irwin, Nathun Irwin, and Jonathan Irwin, and (4) petitioner Michelle A. Tubbs has no objection to the granting of respondent's motion. Also on September 8, 2022, respondent and petitioner Michelle A. Tubbs filed a Stipulation of Settlement. By Order served September 14, 2022, the Court provided Aaron Irwin, Nathun Irwin, and Jonathan Irwin notice of respondent's motion and the opportunity to file an objection to the motion. No response to that Order has been received by the Court.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution as to Kenneth R. Tubbs is granted and so much of this case relating to Kenneth R. Tubbs is dismissed for lack of prosecution. In order to give effect to the basis of settlement reflected in the above-referenced Stipulation of Settlement, it is further
ORDERED AND DECIDED that there is no deficiency due from petitioners for the 2018 tax year.