Opinion
12744-22
12-21-2023
PHILIP LEONARD JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Joseph W. Nega Judge
This case is before the Court on respondent's motion to dismiss for lack of prosecution, filed December 18, 2023. In the motion, respondent states that (1) petitioner Philip Leonard Jones died after the filing of the petition in this case, (2) no representative or fiduciary is authorized to act on behalf of the estate of Philip Leonard Jones, deceased, and (3) the possible heirs-at-law are petitioner's wife, Charlotte Jones; petitioner's daughter, Karen Daigle; and petitioner's son, Kenneth Jones.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended to read "Philip Leonard Jones, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that on or before January 19, 2024, petitioner's heirs-at-law show cause in writing why respondent's motion should not be granted. Failure to comply with this Order to Show Cause may result in the granting of respondent's motion to dismiss. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Charlotte Jones, Karen Daigle, and Kenneth Jones at the mailing addresses listed for them in paragraphs 3 and 4 of respondent's motion. It is further
ORDERED that, together with the copy of this Order, the Clerk of the Court shall serve on Charlotte Jones, Karen Daigle, and Kenneth Jones copies of respondent's above-referenced motion to dismiss for lack of prosecution. It is further
ORDERED that the Clerk of the Court shall include with this Order information concerning tax clinics available in the Baltimore, Maryland, area usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that the heirs-at-law should wish to seek assistance in responding to the motion. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. The heirs-at-law are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.