Opinion
16865-21S
09-14-2022
RICHARD S. TURRISE, DECEASED & PATRICIA TURRISE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution as to Richard S. Turrise, deceased, filed August 10, 2022, and heard on September 12, 2022, when the case was called from the calendar for trial during the Chicago, Illinois, trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion to dismiss for lack of prosecution is granted, and so much of this case as relates to Richard S. Turrise, deceased, is dismissed upon the stated ground. Taking into account the foregoing and the stipulation of settlement, filed August 10, 2022, It is further
ORDERED and DECIDED that for 2017, there is a $1,628 deficiency in petitioners' Federal income tax, and petitioners are not liable for an I.R.C. section 6662(a) penalty.