Opinion
14083-20
08-15-2023
MYRON N. WEINSTEIN & KATHERINE LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
On May 9, 2023, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to petitioner Myron N. Weinstein, in which respondent moved the Court to enter a decision with respect to Myron N. Weinstein in the amounts and for the year set forth therein. Respondent advised in the motion that petitioner Myron N. Weinstein died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of Myron N. Weinstein, deceased, or his estate. The motion further advised that petitioner Katherine Levine did not object to the granting of thereof.
A supplement to the motion followed on June 8, 2023, wherein respondent provided the names and addresses of the heirs at law of Myron N. Weinstein and explained that a settlement had been reached as disposition of the case as to Katherine Levine. Simultaneously, petitioner Katherine Levine and respondent also filed a Stipulation of Settlement agreeing to a resolution of the 2017 deficiency as to Katherine Levine, which was later clarified by a First Supplement to Stipulation of Settled Issues filed August 11, 2023.
On June 12, 2023, the Court issued an Order To Show Cause directing the parties and the heirs at law of Myron N. Weinstein in writing to show cause, if any, why respondent's motion to dismiss should not be granted and a decision entered against Myron N. Weinstein determining there to be due liabilities in the amounts and for the year set forth in respondent's motion. To date, no response to the Court's Order has been received.
Accordingly, after due consideration of the record in this case, it is
ORDERED that the Court's Order To Show Cause served June 12, 2023, is made absolute, and respondent's Motion To Dismiss for Lack of Prosecution, as supplemented, is granted in that this case is dismissed for lack of prosecution as to Myron N. Weinstein. It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve of copies of this Order of Dismissal and Decision upon the five heirs at law set forth at paragraph 1(b.) through 1(f.) of respondent's First Supplement to Motion to Dismiss for Lack of Prosecution. It is further
ORDERED and DECIDED that, before application of 6015 of the Internal Revenue Code (I.R.C.), there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $22,883.00, and a penalty under section 6662(a), I.R.C., due from petitioners for the taxable year 2017 in the amount of $4,576.60. It is further
ORDERED and DECIDED that, after application of section 6015(c), I.R.C., there is no deficiency in income tax or penalty under section 6662(a), I.R.C., due from, and no overpayment due to, petitioner Katherine Levine for the taxable year 2017.