Kyanka v. Comm'r of Internal Revenue

Full title: JAMES M. KYANKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 9, 2022

No. 14416-19 (U.S.T.C. May. 9, 2022)

Opinion

14416-19

05-09-2022

JAMES M. KYANKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alina I. Marshall, Judge

ORDER

Alina I. Marshall, Judge

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. On March 24, 2022, the Court issued an order directing Sharon Kyanka, petitioner's surviving spouse, and Alison Kyanka, petitioner's surviving issue, to each file on or before April 7, 2022, a response to respondent's motion to dismiss for lack of prosecution. On April 4, 2022, the Court received returned mail of the Court's March 24, 2022, order served on Ms. Sharon Kyanka, petitioner's surviving spouse. On April 15, 2022, the Court issued an order setting respondent's motion to dismiss for lack of prosecution for hearing on April 18, 2022, and sending respondent's motion to dismiss for lack of prosecution, filed March 11, 2022, to Ms. Sharon Kyanka, petitioner's surviving spouse, at an alternative address as provided on the April 4, 2022 returned mail. The Court has not received any response from Ms. Sharon Kyanka, petitioner's surviving spouse, or Ms. Alison Kyanka, petitioner's surviving issue.

On April 18, 2022, this case was called from the calendar for the remote Trial Session of the Court for cases in which Charleston, West Virginia, was the place of trial. There was no appearance by or on behalf of petitioner (Mr. James M. Kyanka), Ms. Sharon Kyanka (petitioner's surviving spouse), and Ms. Alison Kyanka, (petitioner's surviving issue). Respondent appeared and was heard.

Upon due consideration, and for cause more fully appearing in the transcript of this proceeding, it is

ORDERED that, on or before June 6, 2022, Ms. Sharon Kyanka, petitioner's surviving spouse, and Ms. 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. Ms. Kyanka and Ms. Kyanka are advised that failure to comply with this order may result in the Court granting respondent's motion and entering an order and decision against petitioner. It is further

ORDERED that jurisdiction is retained by the undersigned.