Opinion
4397-21SL
10-04-2022
EDGAR L. FALLS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge
On March 15, 202, respondent filed a Motion to Dismiss for Lack of Prosecution, in which respondent moves the Court to enter a decision authorizing respondent to proceed with enforced collection as set forth in the notice of determination dated April 13, 2021, underlying this proceeding. In respondent's motion, respondent advised the Court that petitioner died after the filing of the petition in this case, that respondent has not been able to identify any ascertainable heirs of law of petitioner, and that respondent has been unable to locate a probate proceeding on behalf of petitioner.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that respondent may proceed with collection for the taxable year 2017, as determined in the Notice of Determination Concerning Collection Action(s) Under Section 6230 and/or 63330 of the Internal Revenue Code, dated April 13, 2021, upon which this case is based.