Opinion
33802-21
08-03-2022
KAREN L. CHASE & JOHN F. CHASE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On July 29, 2022, the Commissioner filed a motion to dismiss for lack of prosecution as to Karen L. Chase and to change caption. In his motion, the Commissioner advises that Ms. Chase died on March 26, 2022, after filing the petition in this case. She was survived by her spouse, petitioner John F. Chase. According to Mr. Chase, no estate for Karen L. Chase, has been submitted for probate and he does not intend to move to be appointed as special administrator.
We are satisfied that, insofar as it seeks dismissal for lack of prosecution, the Commissioner's is well taken. There is no representative or fiduciary currently authorized to act on behalf of the estate of Ms. Chase, and her sole heir at law has notice of this case and does not object to her dismissal from it. But the Court may enter only one decision in a case. As a result, we will hold the Commissioner's motion to dismiss in abeyance and enter a decision as to both petitioners once all issues in this case have been resolved. Accordingly, it is
ORDERED that the caption of this case is amended to read: "Karen L. Chase, Deceased, and John F. Chase, Petitioners v. Commissioner of Internal Revenue Service, Respondent." It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution as to Karen L. Chase will be held in abeyance.
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