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Levy v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 15465-21S (U.S.T.C. Mar. 6, 2023)

Opinion

15465-21S

03-06-2023

SAM LEVY, DECEASED & PEARL LEVY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos, Special Trial Judge.

On December 27, 2022 respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner Sam Levy, Deceased. Respondent asserts that petitioner Sam Levy died on January 17, 2022, which date is subsequent to the date the petition was filed. Respondent indicates that he is unaware of any legal representative for Sam Levy, Deceased. On February 3, 2023, the Court ordered petitioner Pearl Levy to file an objection, if any, to respondent's motion. No objection has been filed by petitioner Pearl Levy.

In a February 21, 2023, Status Report respondent advised that he had reached a tentative basis of settlement with petitioners' former counsel. By Order dated February 3, 2023, the Court permitted petitioners' counsel to withdraw from this matter. Since that time petitioner Pearl Levy has not been responsive to respondent or to the Court. The Court is uncertain as to whether petitioner Pearl Levy is in agreement with the tentative settlement between respondent and her prior counsel.

Given that petitioner Pearl Levy has not responded to the Court's Orders, and there appears to be no legal representative to prosecute this matter on behalf of petitioner Sam Levy, the Court will grant respondent's motion to dismiss, and petitioner Sam Levy will be dismissed for lack of prosecution. However, because the Court has jurisdiction with respect to both petitioners, the Court will withhold entering a decision until the disposition of petitioner Pearl Levy's portion of this case is determined.

The undersigned will no longer retain jurisdiction of this matter and the case will be restored to the general docket for trial or other disposition in due course. In this connection, given that petitioner Pearl Levy has apparently moved to Florida, the Court will change the place of trial to Miami, Florida.

Premises considered, it is hereby

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed December 27, 2022, is granted and petitioner Sam Levy, Deceased is hereby dismissed for lack of prosecution. It is further

ORDERED that the place of trial for this case is changed to Miami, Florida. It is further

ORDERED that jurisdiction of this matter is no longer retained by the undersigned and this case is restored to the general docket for trial or other disposition in due course.

This Order constitutes official notice of its contents to the parties.


Summaries of

Levy v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 15465-21S (U.S.T.C. Mar. 6, 2023)
Case details for

Levy v. Comm'r of Internal Revenue

Case Details

Full title:SAM LEVY, DECEASED & PEARL LEVY, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 15465-21S (U.S.T.C. Mar. 6, 2023)