Opinion
34526-21
11-02-2023
RAY A. BRABSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On September 5, 2023, respondent filed in the above-docketed matter a Motion to Dismiss for Lack of Prosecution as to Ray A. Brabson. In the Motion, respondent asked the Court to enter a decision with respect to Ray A. Brabson in the amount and for the year set forth therein. Respondent advised in the motion that petitioner had died after the filing of the Petition in this case and that no fiduciary had been appointed to act on the decedent's behalf.
Subsequently, on October 31, 2023, respondent filed a first supplement to the motion, setting forth the name and address of the heir at law of petitioner Ray A. Brabson.
Accordingly, the premises considered, it is
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve of copies of this Order To Show Cause and of respondent's motion to dismiss and first supplement thereto upon the heir at law set forth at page 1 of the supplement. It is further
ORDERED that, on or before November 29, 2023, the parties and the heir at law of Ray A. Brabson shall in writing show cause, if any, why respondent's motion to dismiss, as supplemented, should not be granted and a decision entered against Roy A. Brabson determining there to be due liability in the amount and for the year set forth in respondent's motion.