DuBois v. Comm'r of Internal Revenue

Full title: CORBINA DUBOIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 27, 2024

No. 2539-23 (U.S.T.C. Sep. 27, 2024)

Opinion

2539-23

09-27-2024

CORBINA DUBOIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro, Judge.

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 provided, 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 provided that Danielle Rosenthal, Brian DuBois, and Tara DuBois are the "only ascertainable heirs at law of Corbina DuBois." Respondent provided the address and telephone number for Danielle Rosenthal and only the telephone numbers for Brian DuBois and Tara DuBois.

By Order served September 20, 2024, respondent was directed to file or on or before October 4, 2024, 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.

On September 24, 2024, respondent filed a Status Report (Doc. 17) providing the address of 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 the caption of this case is changed to read: "Corina Dubois, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent."

ORDERED that, on or before October 28, 2024, the heirs identified in respondent's Motion to Dismiss for Lack of Prosecution (Doc. 15) filed on September 11, 2024, shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution. It is further

ORDERED that, in addition to service on the parties, the Clerk of the Court shall serve copies of respondent's Motion to Dismiss for Lack of Prosecution and this Order on petitioner's heirs-at-law listed in respondent's Motion at the addresses provided in respondent's Motion (Doc. 15) and Status Report (Doc. 17).