Opinion
13020-20L
03-28-2022
AARON SYLESTER CHISM, DECEASED & SANDRA ELOISE CHISM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Respondent on December 17, 2021, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution as to petitioner Aaron Sylvester Chism, in which respondent moves the Court to enter a decision with respect to Aaron Sylvester Chism, Deceased, sustaining the underlying notice of determination dated September 30, 2020. Respondent advised in the motion that petitioner Aaron Sylvester Chism died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of Aaron Sylvester Chism, Deceased, or his estate. The motion further advised that petitioner Sandra Eloise Chism did not object to the granting of thereof and that two adult children did not wish to prosecute this case. The motion, however, appears incomplete and is not fully in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968). To wit, the motion does not set forth the addresses of the heirs at law of petitioner Aaron Sylvester Chism, nor does it indicate the parties' intentions with respect to disposition of the remaining case as to Sandra Eloise Chism so as to permit the requisite comprehensive resolution of this matter. See Nordstrom v. Commissioner, 50 T.C. 30 (1968).
The premises considered, it is
ORDERED that, on or before April 29, 2022, respondent shall file with the Court a supplement to the just-referenced motion to dismiss and shall set forth therein: (1) The addresses of the heirs at law of Aaron Sylvester Chism; and (2) the status of this case as to Sandra Eloise Chism, particularly as regards settlement or resolution.