Opinion
3589-21S
06-05-2024
IONE KAY WINARD, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed April 22, 2024, and supplemented on June 4, 2024.
Taking into account the representations contained in the motion, as supplemented, the Court is satisfied that respondent has made sufficient effort to determine whether any of petitioner's heirs has any objection to the motion. Those heirs who responded indicated that there was no objection. Other heirs failed to respond to respondent's attempts to contact them. That being so, it is
ORDERED that respondent's motion, as supplemented, is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that there is a $4,211 deficiency in petitioner's 2018 federal income tax.