Opinion
5631-23L
11-01-2023
MICHAEL J. LIPPMAN & FRANCES E. LIPPMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to Levy Action for Tax Years 2011 and 2013 and to Strike, filed June 23, 2023. By Order served June 27, 2023, petitioners were directed to file an objection, if any, to the Motion. To date, no such objection has been filed.
However, petitioner Michael J. Lippman recently contacted the Court informally to advise that petitioners' counsel, Warren N. Nemiroff, died in June 2023. A review of the State Bar of California website shows that Mr. Nemiroff's status is listed as "Deceased," and a telephone call placed to the telephone number listed in the Court's records for Mr. Nemiroff results in an automated message advising that the number is no longer in service. In view of the foregoing, we will take action as set forth below.
Upon due consideration and for cause, it is ORDERED that Warren N. Nemiroff is withdrawn as counsel for petitioners in this case. It is further
ORDERED that the time within which petitioners shall file an objection, if any, to respondent's above-referenced Motion is extended to December 15, 2023. Failure to comply with this Order may result in the granting of the Motion to Dismiss.