Opinion
2069-22
09-25-2024
CLEVELAND DARRYL CARMINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge.
This case is calendared for trial on December 9, 2024, during the Trial Session of the Court in New York, New York.
On August 20, 2024, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent informed the Court that Petitioner, Cleveland Darryl Carmine, passed away on January 25, 2024. Respondent spoke to Petitioner's surviving spouse, Annie Carmine, as well as Linda S. Ershow-Levenberg, Esq., the attorney Ms. Carmine retained to file certain documents with the Surrogate's Court of Middlesex County of the State of New Jersey. Respondent informed the Court that he has been advised there is no representative or fiduciary currently authorized to act on behalf of the Estate of Cleveland Darryl Carmine, deceased. Respondent also informed the Court that Petitioner's estate is de minimis and there will be no probate court action, nor did Petitioner leave a will. Therefore, there is no representative available to act on behalf of the estate. Respondent informed the Court that pursuant to New Jersey law, Annie Carmine, the surviving spouse of Petitioner, is the only ascertainable heir at law. Respondent informed the Court that he spoke with Annie Carmine and she consents to the relief requested in this Motion.
Rule 60(c), Tax Court Rules of Practice and Procedure, provides that the capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived. It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner; and, even if there has been no administration of that deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. See Nordstrom v. Commissioner, 50 T.C. 30 (1968).
For cause, it is
ORDERED that the caption of this case shall be amended to read: "Cleveland Darryl Carmine, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before October 15, 2024, if Petitioner's above referenced heir-at-law, Annie Carmine, objects to the granting of this Motion, she shall show cause in writing why Respondent's Motion to Dismiss for Lack of Prosecution should not be granted. If there continues to be no objection or no response is filed by October 15, 2024, the Court will grant Respondent's Motion. It is further
ORDERED that the Clerk of Court shall, in addition to regular service, serve a copy of this Order and Respondent's Motion to Dismiss for Lack of Prosecution, filed on August 20, 2024, on Petitioner's heir-at-law, Annie Carmine, at the address listed in paragraph nine (9) of Respondent's Motion to Dismiss for Lack of Prosecution.