Opinion
16210-22S
12-08-2023
TREASURE K. KUHL, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Lewis R. Carluzzo Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed October 18, 2023. Respondent's motion was heard in Jacksonville, Florida, on December 4, 2023, during the trial session that started in that city on that date. According respondent's motion: (1) petitioner died after the petition in this case was filed; (2) if an estate has been opened, no authorized representative has been appointed to represent the estate of the deceased; and (3) all known heirs of petitioner are identified in paragraph 3 of respondent's motion. Counsel for respondent appeared at the hearing and argued in support of the motion. No appearance was made on petitioner's behalf.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is taken under advisement. It is further
ORDERED that in addition to regular service on the parties, the Clerk of the Court serve a copy of this Order to Show Cause, along with a copy of respondent's motion, on petitioner's mother and father at the addresses shown for them in paragraph 3 of respondent's motion. It is further
ORDERED that on or before January 5, 2024, any individual served with a copy of this Order to Show Cause may show cause in writing why respondent's motion should not be granted.