Opinion
16525-21S
09-05-2023
GARY GRIFFITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge.
On August 31, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution as to Mr. Griffith who died after the filing of the Petition. The Commissioner moves that this case be dismissed for lack of prosecution and that the Court find in its order that no deficiency is due from Mr. Griffith's estate for the tax year at issue.
In the Commissioner's Motion, he asserts that: (1) subsequent to the filing of the Petition in this case, petitioner died on May 13, 2021, (2) no representative or fiduciary is currently authorized to act on behalf of the estate of Gary Griffith, Deceased, and (3) the only heirs are Kaitlin Griffith and Jennifer Ridley.
The Court may dismiss a case at any time and enter a decision against the taxpayer for failure to properly prosecute their case, failure to comply with the Rules of this Court or any order of the Court, or for any cause which the Court deems sufficient. Rule 123(b); Stearman v. Commissioner, 436 F.3d 533, 535-537 (5th Cir. 2006), aff'g T.C. Memo. 2005-39; Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), aff'g T.C. Memo. 1986-223. When a petitioner dies, the Court generally will order that a representative or successor be substituted as the proper party. Rule 63(a). In the event that no representative of a decedent comes forward to prosecute the decedent's case before this Court, the procedural means for bringing the case to a close is the Commissioner's filing of a motion to dismiss. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); see also Wyler v. Commissioner, T.C. Memo. 1990-285, 1990 WL 74410, at *3 (1990).
Unless otherwise indicated, Rule references are to the Tax Court Rules of Practice and Procedure.
Upon due consideration of the Commissioner's Motion filed August 31, 2023, and for cause, it is
ORDERED that, on or before September 29, 2023, Mr. Griffith's above-referenced heirs-at-law, Kaitlin Griffith and Jennifer Ridley, shall show cause why this case should not be dismissed for lack of prosecution. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order and a copy of the Commissioner's Motion to Dismiss for Lack of Prosecution filed August 31, 2023, on Kaitlin Griffith at her address listed in paragraph five (5) of the Commissioner's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that, also in addition to regular service, the Clerk of the Court shall serve a copy of this Order and a copy of the Commissioner's Motion to Dismiss for Lack of Prosecution filed August 31, 2023, on Jennifer Ridley at her address located at 730 Tulip Lane, Rockford, Illinois 61107.