Opinion
9115-23
04-17-2024
JENNIFER C. MIDDLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
This case is currently calendared for trial at the Court's Tampa, Florida trial session, scheduled to begin May 6, 2024.
On April 15, 2024, the Commissioner filed a motion to dismiss for lack of prosecution. In his motion, the Commissioner states that petitioner Jennifer C. Middleton died after filing the petition in this case and asks the Court to enter a decision finding a deficiency and penalty under I.R.C. § 6662(a) as determined in the notice of deficiency underlying this case. "If a taxpayer dies while his case is pending, we will ordinarily substitute the taxpayer's representative or successor as the proper party." Catlett v. Commissioner, T.C. Memo. 2021-102, at *7; see also Rule 63(a).
The motion to dismiss, however, does not set forth the name(s) and address(es) of Ms. Middleton's heir(s) at law. Accordingly, "the Court can enter an order" requiring the Commissioner to provide such information, and "[u]pon receiving such information the Court can then take appropriate steps to notify those having such an interest and afford them an opportunity to take whatever action may be proper to protect their interests." Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968).
Upon due consideration, it is
ORDERED that, on or before April 30, 2024, the Commissioner shall file with the Court a supplement to his motion to dismiss for lack of prosecution that shall (1) set forth therein the name(s) and address(es) of Ms. Middleton's heir(s) at law and (2) address whether administration of an estate has been opened, and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. The Commissioner shall also provide a copy of petitioner's death certificate.