Opinion
18066-23S
07-08-2024
MARIO F. RIZZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 2, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. In the Motion, respondent asks the Court to enter a decision finding that there is no deficiency due from petitioner for tax year 2021. Respondent states that petitioner died after the filing of the Petition in this case and that no fiduciary has been appointed to act on the decedent's behalf. Respondent attached to the Motion a copy of petitioner's death certificate.
The Motion, however, appears incomplete, in that it does not set forth the name(s) and address(es) of petitioner's heir(s) at law. In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30 (1968), this Court must give proper notice of this proceeding to the heirs at law of the decedent and afford them an opportunity to take whatever action may be necessary to protect their interests.
Upon due consideration of the foregoing, it is
ORDERED that, on or before July 26, 2024, respondent shall file a supplement to the above-mentioned Motion setting forth, based upon and following a reasonably diligent and good faith search conducted by respondent, a list of the names and mailing addresses of the heirs at law of Mario F. Rizzo.