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Gongora v. Comm'r of Internal Revenue

United States Tax Court
Jul 1, 2022
No. 4218-21S (U.S.T.C. Jul. 1, 2022)

Opinion

4218-21S

07-01-2022

CYNTHIA GONGORA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE

This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed May 26, 2022. In the motion, respondent states that (1) petitioner Cynthia Gongora died after the filing of the petition in this case, (2) no representative or fiduciary is authorized to act on behalf of the Estate of Cynthia Gongora, deceased, and (3) the only ascertainable heir-at-law is petitioner's surviving spouse, Hakan Sahunsen. Respondent's motion was called for hearing on June 28, 2022, during the Chicago, Illinois, trial session of the Court. Counsel for respondent appeared and was heard. There was no appearance on behalf of petitioner.

Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERED that respondent's motion is taken under advisement. It is further

ORDERED that the caption of this case is amended to read "Cynthia Gongora, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that, in addition to regular service on the parties, the Clerk of Court serve a copy of this Order on Hakan Sahunsen at 6102 N. Sheridan Rd., Apt. 302, Chicago, IL 60660. It is further

ORDERED that the Clerk of the Court attach a copy of respondent's motion to the copy of this Order served on Hakan Sahunsen. It is further

ORDERED that on or before July 28, 2022, Hakan Sahunsen show cause in writing why respondent's motion to dismiss should not be granted.


Summaries of

Gongora v. Comm'r of Internal Revenue

United States Tax Court
Jul 1, 2022
No. 4218-21S (U.S.T.C. Jul. 1, 2022)
Case details for

Gongora v. Comm'r of Internal Revenue

Case Details

Full title:CYNTHIA GONGORA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 1, 2022

Citations

No. 4218-21S (U.S.T.C. Jul. 1, 2022)