Opinion
13542-20
03-07-2023
BRYAN JAMES ARTHUR PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This case is on the Court's March 6, 2023 trial calendar for Dallas, Texas. On January 24, 2023, respondent moved to dismiss the case for lack of prosecution because Mr. Phillips had died in November 2022. Respondent also identified Mr. Phillips's heirs at law as his mother and children. One of his daughters informally told the IRS that there is no executor or administrator in place and that the family does not anticipate there will be one.
The Court recognizes that it is not unusual for someone to pass away without leaving behind property in excess of his debts for his family. But the IRS is asking to have the Court enter a decision against Mr. Phillips for taxes dating back to 2016 through 2018. With additions, penalties, and interest, this decision could mean an IRS claim against Mr. Phillips's estate of more than $120,000. It is therefore very important for his family to understand that the Court will have to enter decision against him unless his mother or a child or someone can show that his estate or one of his possible heirs wants to continue to challenge the IRS's claim.
It is therefore
ORDERED that the Clerk of the Court shall, in addition to the usual service to petitioner's address of record, serve copies of this Order and the petition in this case to:
Ms. Janette Phillips 33 Nancy Lane Amherst, New York
Ms. Shaya Damron
33 Jesella Drive
North Tonawanda, New York 14120
Ms. Lily Phillips 1304 Renshaw Drive Rhome, Texas 76078
It is also
ORDERED that Mr. Phillips's estate or one of the named possible heirs show cause on or before April 6, 2023 why respondent's motion to dismiss this case should not be granted. It is also
ORDERED that jurisdiction is retained by the undersigned.