Opinion
12748-20
03-15-2022
Joe I. Villarial Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez, Judge
On December 14, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. On January 31, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Prosecution. In the December 14, 2021, Motion to Dismiss, respondent states that petitioner passed away after the filing of the petition in this case. Respondent attached to the motion a death certificate for petitioner and letters testamentary establishing that Kathryn Gilmette was appointed personal representative of petitioner's estate. Respondent states that Ms. Gilmette informed respondent's counsel that (1) she does not object to respondent's motion, (2) she does not intend to file a Motion to Substitute Party and to Change Caption pursuant to Tax Court Rule 63, as she does not intend to dispute the notice of deficiency for taxable year 2019, and (3) petitioner has no ascertainable heirs at law.
The foregoing considered, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, as supplemented, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision on Kathryn Gilmette at the address listed in respondent's First Supplement to Motion to Dismiss for Lack of Prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $3,526.00 for the taxable year 2019.