Opinion
13784-21S
02-01-2023
THOMAS LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge.
On January 27, 2023, respondent filed a status report stating therein that as discussed in respondent's previous status report filed on August 26, 2022, petitioner passed away on February 2, 2021, after signing the petition form on January 29, 2021, but before the petition was mailed to the Tax Court on April 19, 2021. Respondent believes that this case should be dismissed as a result of petitioner's death. However, respondent's counsel is still attempting to determine whether the appropriate motion is a Motion to Dismiss for Lack of Prosecution or a Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration, it is
ORDERED that on or before March 28, 2023, respondent shall file a report on the then-present status of this case.