Opinion
5674-19
12-18-2023
TONY TRAN AND THU TRAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Thu Tran, filed August 21, 2023. In the Motion, respondent advises (1) that no representative or fiduciary is currently authorized to act on behalf of the Estate of Thu Tran, deceased and (2) that the decedent's heir at law is her surviving spouse, petitioner Tony Tran. On October 11, 2023, respondent filed a Status Report, attaching thereto a copy of the decedent Thu Tran's death certificate. In the Status Report, respondent indicates that the "parties have reached a settlement in this matter and are in the process of executing decision documents."
We are satisfied, on the basis of the representations in respondent's Motion to Dismiss and respondent's Status Report, that the Motion is well taken. As noted, there is no representative or fiduciary currently authorized to act on behalf of the estate of the decedent, and her heir at law has notice of this case and does not appear to object to her dismissal from it, insofar as he is not willing to serve as a fiduciary of her estate and litigate this case on her behalf. Accordingly, respondent's Motion to Dismiss is the proper procedural means to bring the decedent's case to a close. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); see also Wyler v. Commissioner, T.C. Memo. 1990-285, 1990 WL 74410, at *3 (1990).
However, in view of the fact that the Court may enter only one decision in any case, we will hold respondent's Motion in abeyance and enter a decision as to both petitioners once this case is resolved as to Tony Tran. We will direct respondent and Tony Tran to file either a stipulation of settled issues or a joint status report as set forth below.
Because there is no one to sign any proposed stipulated decision on behalf of the decedent Thu Tran, respondent and Mr. Tran must file a stipulation of settled issues rather than a proposed stipulated decision.
In consideration of the foregoing, it is
ORDERED that, on or before January 16, 2024, petitioner Tony Tran and respondent shall file either (1) a stipulation of settled issues or (2) a joint report regarding the then-present status of this case. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed August 21, 2023, is recharacterized as respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Thu Tran, Deceased. It is further
ORDERED that respondent's just-referenced Motion to Dismiss shall be held in abeyance pending further direction by the Court.