Opinion
34526-21
12-29-2023
RAY A. BRABSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 5, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order issued October 11, 2023, the Court directed respondent to file a supplement to the motion providing the name(s) and address(es) of petitioner Roy A. Brabson's heir(s) at law. On October 31, 2023, respondent filed a first supplement to the motion. On November 2, 2023, the Court issued an Order to Show Cause why respondent's motion to dismiss, as supplemented, should not be granted and a decision entered against Roy A. Brabson.
Upon further review of respondent's First Supplement to Motion to Dismiss for Lack of Prosecution, it appears that petitioner had other children than Todd A. Brabson. Because the interests of a decedent's heirs at law may be affected by the outcome of litigation in this Court, the Court customarily provides notice to those heirs at law so that they may take whatever action, if any, they wish to take in order to protect their interests.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 19, 2024, respondent shall file a further supplement to the above-referenced motion and provide the names and addresses of all of decedent's heirs at law.