Opinion
9914-21S
10-13-2022
DRENNA M. GILMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 12, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. Therein, respondent asserts that petitioner Drenna M. Gilmore died on June 28, 2022, after filing the Petition to commence this case. Respondent further asserts that a review of county records indicates that no probate information has been filed with respect to the decedent's estate, and that the only ascertainable heirs of law of the decedent are her surviving children, Larena C. Bryant and Laron T. Bryant. Respondent asserts that he has attempted to contact the foregoing heirs at law to no avail.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a taxpayer. See Nordstrom v. Commissioner, 50 T.C. 30, 31-32 (1968). If a taxpayer dies while his case is pending, we will ordinarily substitute the taxpayer's representative or successor as the proper party. See Rule 63(a). A decedent's estate generally may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative. See Rule 60(c). We apply local law to determine who may speak for a decedent's estate in this Court. See Fehrs v. Commissioner, 65 T.C. 346, 349 (1975); Beatty v. Commissioner, T.C. Memo. 1980-168. If there is no one with the capacity to prosecute a case on behalf of the decedent's estate, we will dismiss the case for lack of prosecution. See Catlett v. Commissioner, T.C. Memo. 2021-102; Wyler v. Commissioner, T.C. Memo. 1990-285.
All Rule references are to the Tax Court Rules of Practice and Procedure. See https://ustaxcourt.gov/rules.html.
In accordance with the principles established in Nordstrom, we will provide the decedent's heirs at law the opportunity to respond to respondent's Motion to Dismiss and secure a fiduciary or other representative to represent the decedent's estate in this matter.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended to read: "Drenna M. Gilmore, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before November 14, 2022, respondent shall file a supplement to his Motion to Dismiss for Lack of Prosecution and shall attach thereto a copy of the decedent's death certificate. It is further
ORDERED that, on or before November 14, 2022, the decedent's heirs at law, Larena C. Bryant and Laron T. Bryant, shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution. Failure to comply with this Order may result in the granting of the Motion to Dismiss. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Larena C. Bryant and Laron T. Bryant at the mailing address listed for them in respondent's Motion to Dismiss for Lack of Prosecution.