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Calhan v. Comm'r of Internal Revenue

United States Tax Court
Jul 21, 2023
No. 19877-22 (U.S.T.C. Jul. 21, 2023)

Opinion

19877-22

07-21-2023

JAMES R. CALHAN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones, Judge

On May 19, 2023, respondent filed a Status Report (Doc. 16) to inform the Court that, among other things, "respondent's counsel intends to move for dismissal for lack of prosecution." Yet, no such motion or any other correspondence from the parties has been filed.

Upon due consideration, it is

ORDERED that, on or before August 4, 2023, respondent shall file with the Court a Motion to Dismiss for Lack of Prosecution with evidence that petitioner is deceased (i.e., death certificate), a statement that no probate proceeding has been initiated, and the names and mailing addresses of the deceased petitioner's known heirs at law.


Summaries of

Calhan v. Comm'r of Internal Revenue

United States Tax Court
Jul 21, 2023
No. 19877-22 (U.S.T.C. Jul. 21, 2023)
Case details for

Calhan v. Comm'r of Internal Revenue

Case Details

Full title:JAMES R. CALHAN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jul 21, 2023

Citations

No. 19877-22 (U.S.T.C. Jul. 21, 2023)