Opinion
3377-22S
02-07-2023
TAMMY L. CARTWRIGHT & CORNELIUS T. CARTWRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is scheduled for trial at the Court's February 27, 2023, Miami, Florida trial session. On February 6, 2023, respondent filed a status report. In his report, respondent states that the parties have reached a basis for settlement. However, petitioner Cornelius T. Cartwright died after the petition in this case was filed, and more time is needed to file a Motion to Dismiss for Lack of Prosecution as to the deceased petitioner.
Upon due consideration of respondent's report and for cause, it is
ORDERED that the caption of this case is amended to read "Tammy L. Cartwright & Cornelius T. Cartwright, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on the Court's own motion, this case is hereby stricken from the Court's February 27, 2023, Miami, Florida trial session and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, on or before May 1, 2023, respondent shall file a report setting forth, based upon a diligent search conducted by respondent, and with respect to the deceased petitioner, the names, mailing addresses, and telephone numbers of any heirs at law of the deceased petitioner; whether administration of an estate has been opened for the deceased petitioner; and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. Respondent shall also provide a copy of the decedent's death certificate. It is further
ORDERED that, on or before May 1, 2023, respondent shall file an appropriate motion and stipulation of settled issues.