Opinion
2539-23
09-20-2024
CORBINA DUBOIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for trial during the Court's January 13, 2025, Miami, Florida, trial session. On September 11, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 15). Respondent's Motion provides, among other things, that respondent "learned that petitioner, Corbina DuBois, passed away at Hollywood, Florida on April 9, 2024, which was after the petition in this case was filed." Respondent's Motion further provides that Danielle Rosenthal, Brian DuBois, and Tara DuBois are the "only ascertainable heirs at law of Corbina DuBois." Respondent provides the address and telephone number for Danielle Rosenthal and only the telephone numbers for Brian DuBois and Tara DuBois.
In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30 (1968), this Court must give proper notice of this proceeding to the heirs at law of petitioner and afford them an opportunity to take whatever action may be necessary to protect their interests. Upon due consideration, it is hereby
ORDERED that, on or before October 4, 2024, respondent shall file a report setting forth, based upon and following a reasonably diligent and good faith search conducted by respondent, the mailing address of Brian DuBois and Tara DuBois.