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Kyanka v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2022
No. 14416-19 (U.S.T.C. Mar. 24, 2022)

Opinion

14416-19

03-24-2022

James M. Kyanka Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Alina I. Marshall, Judge.

This case is calendared for a remote trial at the session of the Court scheduled to commence on April 18, 2022, for cases in which Charleston, West Virginia, is the place of trial.

On March 11, 2022, respondent filed a motion to dismiss for lack of prosecution in which respondent notified the Court that petitioner James M. Kyanka passed away on September 28, 2019, which date is subsequent to the filing of the petition in this case.

Accordingly, it is

ORDERED that, on or before April 7, 2022, Sharon Kyanka, petitioner's surviving spouse, and Alison Kyanka, petitioner's surviving issue, shall each file a response to respondent's motion to dismiss for lack of prosecution filed March 11, 2022. It is further

ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of respondent's motion to dismiss for lack of prosecution filed March 11, 2022, and this order on Sharon Kyanka, petitioner's surviving spouse, at the following address:

100 Phoenix Blvd., N.W. Christiansburg, VA 24073

It is further

ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of respondent's motion to dismiss for lack of prosecution filed March 11, 2022, and this order on Alison Kyanka, petitioner's surviving issue, at the following address:

P.O. Box 261025 Boston, MA 02126


Summaries of

Kyanka v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2022
No. 14416-19 (U.S.T.C. Mar. 24, 2022)
Case details for

Kyanka v. Comm'r of Internal Revenue

Case Details

Full title:James M. Kyanka Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Mar 24, 2022

Citations

No. 14416-19 (U.S.T.C. Mar. 24, 2022)