Opinion
2444-21S
11-18-2021
Michael A. Varzally & Joyce M. Varzally Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
On November 10, 2021, the parties filed a proposed stipulated decision for the Court's consideration. Therein, respondent has conceded this case in full. However, upon further review of the proposed decision, the Court notes that petitioner Joyce M. Varzally has not executed the document. Rather, petitioner Michael A. Varzally has executed the document both on behalf of himself and as the "surviving spouse" of Mrs. Varzally, thereby indicating that Mrs. Varzally died at some point after filing the petition in this case.
In general, under the Tax Court Rules of Practice and Procedure, the estate of a deceased taxpayer may be represented only by a duly authorized fiduciary or representative of the deceased taxpayer. There is no indication in the current record that Mr. Varzally is so authorized. Accordingly, in order to give effect to the parties' settlement agreement and bring this matter to a close, we will take action and enter a decision as set forth below.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of prosecution as to petitioner Joyce M. Varzally. It is further
ORDERED that the parties' proposed stipulated decision, filed November 10, 2021, is recharacterized as the stipulation of settlement by petitioner Michael A. Varzally and respondent. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, petitioners for the 2017 taxable year; and
That there is no penalty due from petitioners for the 2017 taxable year under the provisions of I.R.C. section 6662(a). 1