Opinion
12856-22
05-12-2023
RUBY LEE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves, Judge
Pending before this Court is respondent's Motion to Dismiss for Lack of Prosecution, filed on April 24, 2023. The motion requests that this case, insofar as it purports to be an appeal by or on behalf of petitioner, Ruby Lee Brown, deceased, be dismissed for lack of prosecution and the Court find that there is no deficiency in income tax or penalty due from petitioner for the taxable year 2019. In the motion, respondent informed the Court that petitioner died after filing the petition in this case. Respondent represents that no fiduciary or representative is currently authorized to act on behalf of petitioner's estate, and the surviving issue does not object to the Court granting respondent's motion. Lastly, respondent concedes all deficiencies and penalties set forth in the notice of deficiency upon which this case is based.
Upon due consideration, and for the reasons stated in respondent's motion, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 24, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for taxable year 2019, and
That petitioner is not liable for an I.R.C. § 6662(a) accuracy-related penalty for taxable year 2019.