Opinion
14016-20
11-22-2021
Sandra S. Champion Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On September 22, 2021, petitioner filed a Motion To Substitute Parties and Change Caption. On October 13, 2021, petitioner filed a First Supplement to her motion; on October 21, 2021, petitioner filed a Second Supplement to her motion; on November 15, 2021, petitioner filed a Third Supplement to her motion. Among other things, in her Third Supplement petitioner states/indicates that: (1) petitioner Sandra S. Champion's is now deceased and her estate will not be probated; and (2) since there is no duly court-appointed personal representative or other fiduciary with authority to act for decedent or decedent's estate, this case should be dismissed for lack of prosecution. See Tax Court Rule 60(c); Nordstrom v. Commissioner, 50 T.C. 30 (1968). Upon due consideration, it is
ORDERED that petitioner's Motion to Substitute Parties, as supplemented, is denied. It is further
ORDERED that, on or before December 15, 2021, respondent shall file an appropriate motion to dismiss for lack of prosecution.