Opinion
4660-22
02-15-2023
THELMA BLUMBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
L. Paige Marvel Judge
On February 10, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. In the motion, respondent moves that the Court dismiss this case for lack of prosecution and find that there is a reduced deficiency of $0 in income tax due from petitioner for the taxable year 2019.
Respondent states in his motion, among other things, that he was informed by petitioner's power-of-attorney, Brian Skriloff, that petitioner Thelma Blumberg died in Jerusalem, Israel on December 7, 2022, which date is subsequent to the filing of the petition to commence this case. Respondent further states in his motion that Mr. Skriloff represents that there is no representative or fiduciary that is currently authorized to act on behalf of the Estate of Thelma Blumberg and that he is not aware that petitioner Thelma Blumberg, deceased, left a will or had any surviving heirs. Additionally, respondent states that he has conceded all of the adjustments set forth in the Notice of Deficiency, dated October 18, 2021, upon which this case is based. Respondent attached to his motion, as Exhibit A, the death certificate for petitioner Thelma Blumberg issued by the Ministry of the Interior, State of Israel, in Hebrew, accompanied by an Affidavit from SBB Translations that certifies the translation of the death certificate of Thelma Blumberg from Hebrew to the redacted English version.
Tax Court Rule 123, which is entitled "Default and Dismissal" provides that the Court may dismiss a case and enter a decision for other causes which the Court deems sufficient. Dismissal of a case is a sanction that rests with the discretion of the Court. See Harper v. Commissioner, 99 T.C. 533, 540 (1992); Levy v. Commissioner, 87 T.C. 794, 803 (1986).
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 10, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a $0 deficiency in income tax due from petitioner for tax year 2019.