Opinion
5114-22
02-23-2023
PETER W. HOMER & JANE A. WASILEWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On February 21, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution as to Petitioner Jane A. Wasilewski. The Commissioner advised the Court that Jane A. Wasilewski was deceased, that no representative or fiduciary is currently authorized to act on behalf of the estate of Jane A. Wasilewski, deceased, and that petitioner, Peter W. Homer, does not object to the granting of the motion to dismiss. In his motion, the Commissioner asks that we order that there is no deficiency for Ms. Wasilewski. The Court can only enter one decision in a case, and a zero deficiency for Ms. Wasilewski must be included in the ultimate decision (or stipulated decision) that is entered in this case. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution as to Jane A. Wasilewski, filed February 21, 2023, is granted in that this case is dismissed for lack of prosecution as to Jane A. Wasilewski. It is further
ORDERED that the caption of this case is amended to read "Peter W. Homer & Jane A. Wasilewski, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before March 31, 2023, the parties shall file a proposed stipulated decision or joint status report. In lieu of a joint status report, either party may file a status report stating that the other party has reviewed and agreed to the content of the report.