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Corry v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 27247-21L (U.S.T.C. Mar. 3, 2023)

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.


Summaries of

Corry v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 27247-21L (U.S.T.C. Mar. 3, 2023)
Case details for

Corry v. Comm'r of Internal Revenue

Case Details

Full title:DALILA B. CORRY, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 27247-21L (U.S.T.C. Mar. 3, 2023)