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Henry v. Comm'r of Internal Revenue

United States Tax Court
Jan 14, 2022
No. 4045-21 (U.S.T.C. Jan. 14, 2022)

Opinion

4045-21

01-14-2022

Tad Wayne Henry Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Joseph Robert Goeke, Judge

On January 10, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution in which respondent moves the Court to enter a decision with respect to petitioner in the amounts and for the year set forth therein. Respondent advises in the motion that petitioner died after the filing of the petition in this case and that they are unaware if a fiduciary is currently authorized to act on behalf of petitioner. The motion sets forth the names and addresses of potential relatives of petitioner. The premises considered, it is

ORDERED that jurisdiction is retained by the undersigned. It is further

ORDERED that this case is stricken for trial from the January 31, 2022, Seattle, Washington Trial Session and is continued. It is further

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

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is taken under advisement. It is further

ORDERED that the Clerk of the Court shall, in addition to the usual service upon the parties, make service of copies of this Order and respondent's Motion to Dismiss for Lack of Prosecution upon each of the relatives as set forth at page 2 in paragraph 3 of respondent's motion. It is further

ORDERED that the heirs at law of petitioner are directed on or before February 11, 2022, to file with the Court a letter indicating if they would like to intervene in this case.


Summaries of

Henry v. Comm'r of Internal Revenue

United States Tax Court
Jan 14, 2022
No. 4045-21 (U.S.T.C. Jan. 14, 2022)
Case details for

Henry v. Comm'r of Internal Revenue

Case Details

Full title:Tad Wayne Henry Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Jan 14, 2022

Citations

No. 4045-21 (U.S.T.C. Jan. 14, 2022)