Opinion
24845-18
01-24-2023
MURIEL WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
ALBERT G. LAUBER, JUDGE
This case involves petitioner's Federal income tax liabilities for 2010-2015. On September 18, 2018, the Internal Revenue Service (IRS or respondent) sent petitioner a notice of deficiency for these years determining deficiencies, accuracy-related penalties, and additions to tax for failure to file. The deficiencies result primarily from the IRS's determination that petitioner had received unreported income. Petitioner timely petitioned this Court for redetermination.
On April 25, 2022, petitioner's former counsel moved to withdraw, representing that petitioner had died in December 2021, that no representative had been or was likely to be appointed for her estate, and that counsel was not authorized to represent the estate. A copy of petitioner's death certificate was attached to the motion. We granted the motion by Order served May 3, 2022.
On September 8, 2022, respondent filed a status report confirming that petitioner had died and that no representative had been appointed for her estate. Respondent's counsel indicated that he had spoken with Derek Williams, petitioner's sibling and next of kin, who stated that no representative was likely to be appointed and that petitioner's only other next of kin is another sibling, Kevin Williams. By Order served September 13, 2022, we directed respondent to file a status report or an appropriate motion by October 12, 2022.
On September 30, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution, seeking entry of decision for deficiencies, penalties, and additions to tax that are reduced from the amounts stated in notice of deficiency. Respondent represented that he had spoken with Derek Williams again on September 28, 2022, and that he did not object to the granting of this Motion.
By Order served October 7, 2022, we directed Derek Williams or Kevin Williams, as next of kin to petitioner, to respond to the Motion by October 31, 2022.
We warned them that, if they failed to respond, we would likely dismiss this case and enter decision against the estate in the reduced amounts shown in respondent's Motion. We received no response to our Order by October 31 or subsequently.
Rule 123(b) of the Tax Court Rules provides that, "[u]pon failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the petitioner." Having received no response from petitioner's next of kin, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 30, 2022, is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there are deficiencies in income tax, penalties, and additions to tax due from petitioner as follows:
Additions to Tax
Penalties
Year
Deficiency
2010
$2,550.00
$638.75
-0-
2011
6,845.00
1,711.25
$1,369.00
2012
7,137.00
1,784.25
1,427.40
2013
9,130.00
2,282.50
1,826.00
2014
28,432.00
7,108.00
5,686.40
2015
25,946.00
6,486.50
5,189.20
In addition to regular service, the Clerk of the Court shall serve a copy of this Order on Derek Williams and Kevin Williams at the following addresses:
Derek Williams
1009 Greenlawn Drive
Columbia, SC 29209-2653
Kevin Williams
129 Elk Hill Road
Columbia, SC 29203-4009