Opinion
15465-21S
01-10-2023
SAM LEVY, DECEASED & PEARL LEVY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PETER J. PANUTHOS SPECIAL TRIAL JUDGE
In an Order served December 20, 2022, the Court granted respondent's motion to withdraw a motion to dismiss for lack of jurisdiction and further ordered the parties to submit, by February 24, 2023, a stipulated decision or, in the alternative, file status report(s) (joint or separate).
On December 27, 2022, respondent filed a Motion To Dismiss for Lack of Prosecution as to petitioner Sam Levy, deceased. Respondent asserts that there is currently no legal representative of petitioner Sam Levy. Apparently, counsel for petitioners objects to this motion.
Given that the parties have advised that a basis of settlement has been reached the Court does not now need to resolve the parties' dispute as to whether there is a jurisdictional issue as to petitioner Sam Levy, deceased. The Court will order that the parties communicate for the purpose of coming to an agreement as to how to draft the appropriate documents to reflect the settlement of this matter. Accordingly, the December 20, 2022 Order remains in full force and effect.
Premises considered, it is hereby
ORDERED that counsel for the parties shall, on or before January 30, 2023, communicate with one another for the purpose of drafting appropriate settlement documents. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution, filed December 27, 2022, is held in abeyance. It is further
ORDERED that the Court's Order served December 20, 2022, remains in full force and effect.
This Order constitutes official notice of its contents to the parties.