Opinion
30221-21S
08-22-2023
FLORENCE J. CHELST, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge.
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Prosecution, filed February 15, 2023. In the Motion, the Commissioner advises that petitioner Florence J. Chelst died on November 13, 2021, after the filing of the Petition to commence this case on September 1, 2021. The Commissioner further advised that no fiduciary or other representative is currently authorized to act on behalf of the decedent's estate, and that it is unknown whether the estate will be probated. Additionally, the Commissioner advised that he has been unable to identify heirs at law.
A copy of the decedent's death certificate, translated from Hebrew to English, is attached as Exhibit A to the Commissioner's status report, filed November 10, 2022.
In accordance with the principles of Nordstrom v. Commissioner, 50 T.C. 30 (1968), on February 24, 2023, the Court ordered petitioner's representative to file a written response, by April 24, 2023, to the Commissioner's Motion. To date, the Court has not received a response or objection from petitioner's representative. On May 25, 2023, the Court ordered the Commissioner to file a motion for substitution of proper party or a status report advising the Court of its efforts to contact the representatives named in petitioner's will. On July 17, 2023, the Commissioner filed a status report advising the Court that the persons named as representatives in petitioner's will do not intend to probate the estate, and they do not object to the granting of the pending Motion.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom, 50 T.C. at 32. Even if there has been no administration of a deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close. Id. As stated above, the Commissioner's status report advised the Court that the persons named as representatives in the deceased petitioner's will do not intend to probate the estate, and they do not object to the Court granting the pending motion; thus, the motion shall be granted.
Upon due consideration of the Commissioner's Motion and status report, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed February 15, 2023, is granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for taxable year 2018 in the amount of $10,195.00; there is no addition to tax due under the provisions of I.R.C. § 6651(a)(1), and there is no accuracy-related penalty due pursuant to I.R.C. § 6662(a).