Opinion
3764-23
04-11-2024
JAMES HUTCHISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
This section 6015(e) case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed April 10, 2024. In the Motion respondent advises that petitioner James Hutchison died on December 15, 2023, after filing the Petition to commence this case. Respondent further advises that no fiduciary or other representative is currently authorized to act on behalf of the decedent's estate, and that the decedent's heirs at law have no objection to the granting of the Motion.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
A copy of the decedent's death certificate is attached as Exhibit A to respondent's Motion.
If a taxpayer dies while his or her case is pending, we will ordinarily substitute the taxpayer's successor or representative as the proper party. Rule 63(a). In the event that no successor or representative comes forward to prosecute the taxpayer's case, we will dismiss the case for lack of prosecution. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); Catlett v. Commissioner, T.C. Memo. 2021-102; Wyler v. Commissioner, T.C. Memo. 1990-285.
We are satisfied, on the basis of the representations therein and the attachment thereto, that respondent's Motion to Dismiss is well taken. As noted, there is no fiduciary or other representative currently authorized to act on behalf of the decedent's estate, and the decedent's heirs at law have notice of this case and do not object to its dismissal. Accordingly, respondent's Motion is the proper procedural means to bring this case to a close.
Upon due consideration and for cause, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order of Dismissal and Decision on Kendra Hutchison-Walker and Yvonne Jones at the mailing addresses listed for them in paragraph three of respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that respondent's just-referenced Motion is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that petitioner is not entitled to relief under any provision of section 6015 with respect to his federal income tax liability for the taxable year 2018.