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Komperda v. Comm'r of Internal Revenue

United States Tax Court
Jan 25, 2022
No. 11701-21S (U.S.T.C. Jan. 25, 2022)

Opinion

11701-21S

01-25-2022

CATHERINE RENA KOMPERDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Adam B. Landy Special Trial Judge.

On January 19, 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 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) at present, the only ascertainable heirs-at-law are Gregory James Komperda and Gary J. Komperda. Respondent states surviving issue, Gregory James Komperda, does not object to the granting of the motion.

Premises considered, it is

ORDERED that the caption of this case is amended to read "Catherine Rena Komperda, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that petitioner's heirs-at-law, Gregory James Komperda or Gary J. Komperda, shall show cause in writing, on or before February 28, 2022, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a Decision entered in accordance with that motion. Messrs. Komperda are advised that should they fail to respond to this order to show cause, the Court may grant respondent's aforementioned motion. It is further

ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order on Gregory James Komperda and Gary J. Komperda at the addresses listed in paragraph seven of respondent's Motion to Dismiss for Lack of Prosecution.


Summaries of

Komperda v. Comm'r of Internal Revenue

United States Tax Court
Jan 25, 2022
No. 11701-21S (U.S.T.C. Jan. 25, 2022)
Case details for

Komperda v. Comm'r of Internal Revenue

Case Details

Full title:CATHERINE RENA KOMPERDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 25, 2022

Citations

No. 11701-21S (U.S.T.C. Jan. 25, 2022)