Opinion
16498-22S
07-12-2023
CAMILLA LOUISE ANDERSON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on October 2, 2023, in Kansas City, Missouri.
On June 30, 2023, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent concedes there is no deficiency due from, nor overpayment due to, Petitioner Camilla Louise Anderson, Deceased, for taxable year 2019, and there is no penalty under I.R.C. § 6662(a) due from Petitioner for taxable year 2019.
Respondent informed the Court that he was instructed by Petitioner's daughter, Danielle Anderson (Ms. Anderson) that after her mother, Petitioner Camilla Louise Anderson, passed away in September 2022, no representative was or would be authorized to act on behalf of Petitioner's estate, and that at the time of her death, Petitioner did not (1) own any property subject to probate; (2) did not leave a will; and (3) transferred all property includible in her gross estate to specified beneficiaries via a revocable living trust. Respondent was informed that Danielle Anderson, along with her three siblings - Michael Eugene Berry, Dakota Allen Anderson, and Derek Tanner Anderson - are Petitioner's sole heirs at law and the beneficiaries of Petitioner's revocable living trust.
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 a deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close. Id. Ms. Danielle Anderson informed Respondent that neither her, nor the other heirs at law have an objection to the granting of Respondent's motion.; thus, the motion shall be granted.
Upon due consideration, and for cause, it is
ORDERED that this case is stricken for trial from the Trial Session of the Court scheduled to commence on October 2, 2023, in Kansas City, Missouri. It is further
ORDERED that Respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on June 30, 2023, is granted. It is further
ORDERED that the Clerk of Court shall serve a copy of this Order and Decision on Petitioner's heirs at law at the following addresses:
a) Danielle Joyce Anderson 20174 Monroe Road 405 Paris, MO 65275
b) Michael Eugene Berry 18085 Highway 24 Holliday, MO 65258
c) Dakota Allen Anderson 908 West St. Mexico, MO 65265
d) Derek Tanner Anderson 625 South Washington
Paris, MO 65275
It is further
ORDERED AND DECIDED that there is no deficiency due from, nor overpayment due to, Petitioner for taxable year 2019, and; there is no penalty under I.R.C. § 6662(a) due from Petitioner for taxable year 2019.