Opinion
7657-20S
03-24-2022
Jacque R. Abrams, Branson R. Abrams, Next Friend Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Petitioner filed the petition on July 10, 2020, seeking review of a notice of deficiency issued to him for his 2017 tax years. On November 5, 2020, Bradson R. Abrams filed a Motion to be Recognized as Next Friend. On November 10, 2020, Bradson R. Abrams' motion was granted. On January 4, 2021, respondent filed the Answer.
On March 8, 2021, petitioner filed a Motion to Dismiss for Lack of Prosecution, which is in nature a Letter, informing the Court that petitioner has died and attached thereto a copy of petitioner's death certificate indicating that petitioner died on February 22, 2021.
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.
Upon due consideration, it is
ORDERED that petitioner's Motion to Dismiss for Lack of Prosecution is recharacterized as petitioner's Letter. It is further
ORDERED that the caption of this case is amended to read: "Jacque R. Abrams, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that at a reasonable date and time, but no later than April 14, 2022, the parties shall confer as to the present status of this case, including (1) the names and addresses of decedent's heirs at law and (2) whether decedent's heirs at law intend to probate decedent's estate. It is further
ORDERED that, on or before May 5, 2022, respondent shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph.