Opinion
11697-20L
04-13-2023
CHAWKI NAHABET, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
On November 8, 2022, filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to Chawki Nahabet, in which respondent moved the Court to enter a decision with respect to Chawki Nahabet sustaining collection action for the years set forth therein, i.e., 2013 and 2014. Respondent advised in the motion, per available information, that petitioner Chawki Nahabet had died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of Chawki Nahabet. The motion, in conjunction with an earlier Status Report filed December 13, 2021, also set forth the name and address of the heir at law of petitioner Chawki Nahabet, his widow Amina Nahabet.
On February 9, 2023, the Court directed Amina Nahabet to file an objection, if any, to respondent's motion to dismiss. To date, no response to the Court's Order has been received.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution, filed November 8, 2022, is granted. It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve a copy of this Order of Dismissal and Decision upon Amina Nahabet at her address set forth in respondent's Status Report, filed December 13, 2021. It is further
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action Under IRC 6320 or 6330 of the Internal Revenue Code dated August 5, 2020, for income tax liabilities for the taxable years 2013 and 2014, on which this case is based, are sustained.