Opinion
20379-21
03-31-2023
PARBHUBHAI V. PATEL, DECEASED & KAMUBEN P. PATEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 10, 2023, respondent filed a Status Report. On March 16, 2023, petitioner filed a Status Report. Those status reports do not indicate that any probate proceeding has been or will be opened with respect to decedent Parbhubhai V. Patel's estate or that any successor in interest of decedent intends to file in this case the affidavit or declaration under California Civil Procedure Code section 377.32 that would permit a successor in interest to prosecute this case on decedent's behalf. Therefore, we will direct respondent to file an appropriate Motion to Dismiss for Lack of Prosecution with respect to decedent, along with a Stipulation of Settled Issues between respondent and petitioner Kamuben P. Patel. Upon the filing of those documents, the Court will consider entering an Order and Decision granting the motion and setting forth the deficiencies and penalties due from petitioners, if any, in order to conclude this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 22, 2023, respondent shall file (1) an appropriate Motion to Dismiss for Lack of Prosecution with respect to decedent and (2) a Stipulation of Settled Issues between respondent and petitioner Kamuben P. Patel.