Opinion
4899-20
10-18-2021
Marilyn Winter, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley Chief Judge
On September 1, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. In that motion, respondent asserts that: (1) subsequent to the filing of the petition in this case, petitioner died in October 2020, (2) petitioner's son and only ascertainable heir at law, Stephen Winter has advised respondent that no probate estate has been or will be commenced with respect to petitioner's estate, (3) prior to petitioner's death, petitioner's son and power of attorney, Stephen Winter, and respondent's Independent Office of Appeals reached a basis for settlement, which settlement is reflected in respondent's motion, and (4) petitioner's son and only ascertainable heir at law, Stephen Winter, does not object to the granting of respondent's above-referenced motion. A copy of petitioner's death certificate is attached to respondent's motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that, without regard to a prepayment credit in the amount of $25,667.00, there is a deficiency in income tax due from petitioner for the 2014 tax year in the amount of $33,385.00;
There is an addition to tax due from petitioner for the 2014 tax year, under the provisions of I.R.C. § 6651(a)(1), in the amount $1736.55;
There is an addition to tax due from petitioner for the 2014 tax year, under the provisions of I.R.C. § 6651(a)(2), in the amount of $1,929.50; and
There is no addition to tax due from petitioner for the 2014 tax year, under the provisions of I.R.C. § 6654.