Opinion
22959-21S
11-21-2023
MARK A. BOERBOOM & CATHERINE MCILWAIN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
For the reasons set forth in respondent's motion to dismiss for lack of prosecution, filed September 22, 2023, and because no response was received to the Court's Order to Show Cause, served September 27, 2023, it is
ORDERED that respondent's motion to dismiss for lack of prosecution is granted, and so much of this case that relates to petitioner Catherine McIlwain, Deceased, is dismissed upon the stated ground. Taking into account the foregoing and the stipulation of settlement, filed September 21, 2023, it is further
ORDERED that the Clerk of the Court serve a copy of this Order on Adrienne Williams, Emily Stroman, and Melissa McIlwain at the addresses shown for them in paragraph 3 of respondent's motion to dismiss for lack of prosecution. It is further
ORDERED and DECIDED that for 2018, there is a $4,587 deficiency in petitioners' federal income tax, and petitioners are not liable for an I.R.C. § 6662(a) penalty.