Opinion
8276-23
12-11-2023
EDMOND CYNAUMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel, Judge
This case is calendared for trial at the Court's March 18, 2024, Oklahoma City, Oklahoma, trial session. On December 6, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (motion to dismiss). Respondent moves that this case, in so far as it purports to be an appeal by or on behalf of Edmond Cynaumon, be dismissed for lack of prosecution, and that the Court find in its order that there is a deficiency in income tax of $212,204 and an addition to tax under I.R.C. § 6651(a)(1) of $47,745.90 due from Edmond Cynaumon for the taxable year 2019, as set forth in the statutory notice of deficiency dated February 24, 2023, upon which this case is based. In his motion to dismiss, respondent states, among other things, that (1) petitioner Edmond Cynaumon died on August 16, 2023, which date is after the filing of the petition in this case, (2) that no representative or fiduciary is currently authorized to act on behalf of the Estate of Edmond Cynaumon, deceased, (3) that there will not be an authorized representative appointed to act on behalf of the Estate of Edmond Cynaumon, deceased, and (4) that the heirs of the decedent are his two surviving sons: Greg Cynaumon and Dana Cynaumon. Respondent's motion to dismiss sets forth the addresses of the heirs at law of petitioner Edmond Cynaumon, decedent.
Upon due consideration and for cause, it is
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order and a copy of respondent's Motion to Dismiss for Lack of Prosecution on each of Mr. Cynaumon's heirs at law as follows: Greg Cynaumon and Dana Cynaumon as indicated in the fourth paragraph of respondent's motion to dismiss. It is further
ORDERED that on or before January 31, 2024, each of the heirs at law may file a response or objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution. Failure to file an objection may result in the Court granting respondent's motion to dismiss.