Opinion
4422-21S
02-02-2022
FRANCIS X. HOGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On January 18, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution with the Court. In respondent's motion, he states that (1) petitioner died after the filing of the petition in this case, (2) no documentation has been provided showing that a representative or fiduciary is authorized to act on behalf of petitioner's estate, (3) no estate has been or will be probated on petitioner's behalf and (4) Chris Hogan, surviving issue, claims to be a person authorized to act on petitioner's behalf. On January 19, 2022, Melissia K. Gauthreaux filed an Entry of Appearance on petitioner's behalf. Finally, on January 31, 2022, the parties submitted a Proposed Stipulated Decision for the Court's consideration. The Court held a telephone conference with the parties on February 1, 2022, to discuss the motion and decision.
Premises considered, it is
ORDERED that the caption of this case is amended to read "Francis X. Hogan, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed January 18, 2022, is held in abeyance. It is further
ORDERED that this case is stricken from hearing and from the Court's February 7, 2022, Tampa, Florida, remote trial session, and the parties are excused from appearing at the calendar call. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that the time period for petitioner's counsel to respond to respondent's Motion to Dismiss for Lack of Prosecution, filed January 18, 2022, is extended from February 2, 2022 to March 2, 2022. In this response to respondent's motion, petitioner's counsel is directed to provide the Court, among other things, with a copy of petitioner's death certificate and any documentation appointing Chris Hogan as personal representative or executor of the estate. It is further
ORDERED that, on or before March 2, 2022, respondent shall file a supplement to his Motion to Dismiss for Lack of Prosecution and therein set forth the parties' agreement as to the amended deficiency and additions to tax for taxable year 2016.