Opinion
17213-23L
09-10-2024
TIMOTHY CONGEMI & DARLENE KOZLOWSKI, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 31, 2023, a petition to commence the above-docketed matter was filed with the Court. Attached were notices of determination concerning collection action for the taxable year 2017 issued to Timothy Congemi and Darlene Kozlowski, dated October 3, 2023, and the petition was captioned in the names of, and signed by, both individuals. Subsequently, on August 5, 2024, respondent filed a status report advising that Darlene Kozlowski had died on January 9, 2024, after the filing of the petition in this case, and that no probate proceeding had been opened or representative appointed on behalf of the estate.
At that juncture, the Court by Order served August 6, 2024, directed that: "respondent shall file an appropriate motion in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968). The Court would also expect respondent and petitioner Timothy Congemi simultaneously to file submit a corresponding Stipulation of Settled Issues."
Thereafter, and somewhat inexplicably, respondent on September 6, 2024, filed a Motion to Dismiss for Lack of Jurisdiction as to Darlene Kozlowski Deceased and To Change Caption, and respondent and Timothy Congemi filed a First Stipulation of Facts. Neither corresponds to the Court's directive. More critically, the circumstances of this proceeding do not involve an absence of jurisdiction over either party, nor can one party be eliminated. Rather, the situation would appear to implicate a lack of prosecution where a single decision must be entered resolving the case as to both parties, pursuant to the procedures set forth in Nordstrom v. Commissioner, 50 T.C. 30 (1968).
Accordingly, the premises considered, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Darlene Kozlowski Deceased and To Change Caption is denied. It is further
ORDERED that the time within which respondent shall file an appropriate motion in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968), is hereby extended to October 1, 2024. The Court would also expect respondent and petitioner Timothy Congemi simultaneously to file submit a corresponding Stipulation of Settled Issues.