Opinion
34157-21
09-12-2023
PAUL FAERAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Emin Toro Judge
This case is currently calendared for trial during the Court's December 18, 2023, Miami, Florida, trial session. On September 6, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 13). Therein, respondent states the petitioner Paul Farrar "died at Bonita Springs, FL on December 21, 2021, which was after the petition in this case was filed." The Motion further provides that "a personal representative is currently authorized to act on behalf of the Estate of Paul Farrar, Deceased."
In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30 (1968), this Court must give proper notice of this proceeding to the heirs at law of the decedent and afford them an opportunity to take whatever action may be necessary to protect their interests.
Upon due consideration, it is hereby
ORDERED that, on or before October 11, 2023, the personal representative identified in respondent's Motion to Dismiss for Lack of Prosecution shall in writing show cause, if any, why this case should not be dismissed for lack of prosecution. It is further
ORDERED that, on or before October 11, 2023, respondent shall file with the Court a supplement to his Motion to Dismiss for Lack of Prosecution and shall attach a copy of a death certificate for Paul Farrar. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner's personal representative at the address provided in the Certificate of Service attached to respondent's Motion to Dismiss.