Opinion
27387-21S
01-05-2023
SARA L. BENN & JONATHAN M. THIBAULT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is currently calendared for trial at the Court's Standalone Remote trial session, which is scheduled to begin January 17, 2023. On December 29, 2022, the Court filed respondent's Motion to Dismiss for Lack of Prosecution as to Jonathan M. Thibault upon the ground that petitioner, Jonathan M. Thibault, died at Narragansett, Rhode Island on November 15, 2021, which was after the petition in this case was filed. The Executrix has stated that she did not wish to participate in this case in any capacity. When the fiduciary authorized to act on behalf of a decedent advises that they will not participate and decline to appear, the Court should dismiss the case for lack of prosecution. See Catlett v. Commissioner, T.C. Memo. 2021-102 at *8. Petitioner Sara L. Benn has no objection to the granting of this motion.
Concurrently, On December 29, 2022, the parties filed a Stipulation of settlement indicating that a basis of settlement has been reached.
The foregoing considered and upon due consideration, it is hereby
ORDERED that respondent's above-referenced motion is granted, and this case is dismissed for lack of jurisdiction as to petitioner Jonathan M. Thibault. It is further
ORDERED that the caption of this case is amended to read, "Sara L. Benn, Petitioner, v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that this case is stricken from the above-referenced calendar, and the parties are excused from appearing at calendar call. It is further
ORDERED that, on or before February 16, 2023, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case. It is further
ORDERED that this case is continued. It is further
ORDERED that jurisdiction is retained by the undersigned.