Opinion
16083-21S
07-07-2022
BRYAN D. GREEN & CARLA A. GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Lewis R. Carluzzo Chief Special Trial Judge
Before the Court are respondent's motions to dismiss for lack of prosecution and for entry of decision, both filed July 29, 2022. In his motion to dismiss, respondent states that (1) petitioner Bryan D. Green 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 Bryan D. Green, deceased, and (3) the only ascertainable heir-at-law is the surviving spouse, Carla A. Green. That being so, it is
ORDERED that respondent's motions are taken under advisement. It is further
ORDERED that the caption of this case is amended to read "Bryan D. Green, Deceased, and Carla A. Green, Petitioners, v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that on or before July 22, 2022, petitioner Carla A. Green show cause in writing why respondent's motions should not be granted.