Opinion
7650-18S
06-24-2021
Philip N. White, Sr. & Yolanda M. White, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Thomas B. Wells Judge
On May 25, 2021, the Court entered an Order of Dismissal and Decision dismissing petitioner Yolanda M. White for lack of prosecution and entering a decision with respect to both petitioners. On June 22, 2021, respondent filed a Motion to Vacate or Revise pursuant to Rule 162, which addressed an error in the amounts entered by the Court for petitioner Philip N. White, Sr. Premises considered, it is
ORDERED that respondents' Motion to Vacate or Revise, filed May June 22, 2021, is granted and the Court's Order of Dismissal and Decision, entered and served on May 25, 2021, is hereby vacated and set aside. It is further
ORDERED that, the Order to Show Cause, served April 16, 2021, is made absolute and respondent's motion to dismiss for lack of prosecution as to petitioner Yolanda M. White, Deceased, filed April 2, 2021 is granted and petitioner Yolanda M. White, Deceased is dismissed for lack of prosecution. It is further
ORDERED that in addition to regular service on the parties, the Clerk of the Court shall serve petitioner Philip N. White, Sr. at 11947 Halcrow Lane, Waldorf, MD 20603. It is further
ORDERED and DECIDED: That there are deficiencies in income tax due from petitioner Yolanda M. White, Deceased in the amounts of $21, 170 and $25, 166 for the taxable years 2014 and 2015 respectively; that there are penalties pursuant to I.R.C. Section 6662(a) due from petitioner Yolanda M. White, Deceased, in the amounts of $4, 234 and $5, 033.20 for the taxable years 2014 and 2015 respectively;
That, after the application of I.R.C. Section 6015(c), there are deficiencies in income tax due from petitioner Philip N. White, Sr. in the amounts of $7, 366 and $10, 934 for the taxable years 2014 and 2015 respectively; and there are penalties pursuant to I.R.C. Section 6662(a) due from petitioner Philip N. White, Sr. in the amounts of $1, 472 and $2, 184 for the taxable years 2014 and 2015 respectively.