Opinion
27247-21L
03-03-2023
DALILA B. CORRY, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke, Judge.
On January 23, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent advised in the motion that petitioner died after the filing of the petition in this case and no representative or fiduciary is currently authorized to act on behalf of petitioner. The motion set forth the name and address of petitioner's heir. By Order served January 25, 2023, the Court directed petitioner's sister, Fouzia Boudjellal, on or before February 24, 2023, to file with the Court a letter indicating if she would like to intervene in this case. As of the service date of this Order of Dismissal and Decision, no response has been received from petitioner's sister. Upon due consideration of the forgoing, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed January 23, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that the Clerk of the Court shall, in addition to the usual service upon the parties, serve a copy of this Order of Dismissal and Decision on petitioner's sister, Fouzia Boudjellal, as set forth at page 4 in paragraph 13 of respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to petitioner on September 21, 2021, for petitioner's income tax liabilities for taxable year 2018, and upon which this case is based, are sustained in full.