Opinion
30221-21S
02-24-2023
FLORENCE J. CHELST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge
This case was calendared for trial at the Court's New York City, New York trial session, which was scheduled to begin December 19, 2022. On February 15, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. In his Motion respondent indicated that respondent has been informed by petitioner's power-of-attorney, Brian Skriloff, that petitioner Florence Chelst died in Jerusalem, Israel on November 13, 2021, which date is subsequent to the filing of the petition. Mr. Skriloff, provided respondent with a copy of petitioner's Last Will and testament from Israel. The will has not been probated and it is unknown whether the executors named in the will intend to probate the will in Israel. Thus, there is no duly authorized representative available or authorized to act on behalf of the estate.
Upon due consideration and for cause, it is hereby
ORDERED that, on or before April 24, 2023, petitioner or their representative shall file a written response to respondent's' above-referenced Motion, noting therein any objections, if any, to the granting of the Motion.
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