Opinion
23302-22L
03-19-2024
JAMES OTTO PISKE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioner filed the petition on October 19, 2022, seeking review of his 2013 and 2015 through 2019 tax years. On December 19, 2022, respondent filed the Answer.
On June 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, informing the Court that petitioner has died.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). Even if there has been no administration of the deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. Id.
On March 15, 2024, respondent filed a status report.
Upon due consideration, it is
ORDERED that, on or before May 14, 2024, the parties shall file further status reports, preferably a joint status report, concerning the present status of this case, including whether Rachel Gunther or any other party has been issued letters testamentary or letters of administration for the Estate of James Otto Piske.