Opinion
10717-19S
08-04-2023
ROBERT EUGENE WORK & BARBARA WORK, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On July 24, 2023 respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner Barbara Work (Motion to Dismiss), however in DAWSON this motion was labeled as a Motion to Dismiss for Lack of Jurisdiction as to Barbara Work.
Respondent's Motion to Dismiss advises the Court that petitioner Barbara Work died in Mexico in 2020, subsequent to the filing of the petition in this case. According to respondent, since this petitioner died in a foreign country a death certificate is not readily available. Respondent further advised that no representative or fiduciary has been named or appointed for deceased petitioner Barbara Work and the sole heir is petitioner Robert Eugene Work as deceased petitioner's surviving spouse. Respondent further advised that he will file a Motion for Entry of Decision reflecting the agreement between respondent and petitioner Robert Eugene Work, after the Court rules on the Motion to Dismiss. Finally, respondent advised how petitioner Robert Eugene Work does not object to the granting of the Motion to Dismiss.
We are satisfied, based on respondent's representations found in the Motion to Dismiss, that the motion is the proper procedural means to bring this case to a close. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). However, since this Court may enter only one Decision in this case, we will hold in abeyance respondent's Motion to Dismiss and enter a decision with respect to both petitioners, once this case is resolved as to petitioner Robert Eugene Work. In furtherance of a resolution of this case, the parties are directed to file either a Stipulation of Settled Issues or a Joint Status Report as set forth below.
In consideration of the foregoing, it is
ORDERED that, on or before August 30, 2023, petitioner Robert Euguene Work and respondent shall file either a Stipulation of Settled Issues or a Joint Status Report. It is further
ORDERED that respondent's Motion to Dismiss (Index #24) shall be recharacterized by the clerk's office as a Motion to Dismiss for Lack of Prosecution as to Petitioner Barbara Work, Deceased. It is further
ORDERED that action on respondent's above referenced motion shall be held in abeyance pending further direction by the Court.