Opinion
36062-21S
01-09-2023
CYNTHIA LITTLE, DECEASED, & RICKIE C. LITTLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution, filed October 31, 2022, wherein he requests that this case be dismissed as to petitioner Cynthia Little, Deceased, who died after the filing of the petition, and that the Court find that there is a deficiency in income tax due in the amount of $88 for the taxable year 2019. Respondent therein represents that no representative or fiduciary is currently authorized to act on behalf of the estate of Cynthia Little and that at present Mrs. Little's only ascertainable heir at law is her surviving spouse, petitioner Rickie C. Little, who does not object to the granting of the motion.
As respondent notes in his Motion to Dismiss, the foregoing deficiency amount represents a reduction in the amount determined in the notice of deficiency (notice); additionally, respondent conceded the accuracy-related penalty asserted in the notice for 2019.
In a subsequent status report, filed November 17, 2022, respondent stated that petitioner has two additional heirs at law, her daughters, Deandra Short and Dominique Little. The Court issued an Order to Show Cause on November 21, 2022, for Deandra Short and Dominique Little to show cause in writing, on or before December 28, 2022, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted, and no response was filed. Respondent additionally filed a Motion to Change or Correct Caption on November 23, 2022, requesting that the caption of the case be changed.
The Court may dismiss a case at any time and enter a decision against the taxpayer for failure to properly prosecute his case, failure to comply with the Rules of this Court or any order of the Court, or for any cause which the Court deems sufficient. Rule 123(b); Stearman v. Commissioner, 436 F.3d 533, 535-537 (5th Cir. 2006), aff'g, T.C. Memo. 2005-39; Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), aff'g, T.C. Memo. 1986-223. When a petitioner dies, this Court generally will order that a representative or successor be substituted as the proper party. Rule 63(a). If no representative of a decedent comes forward to prosecute the decedent's case before this Court, the procedural means for bringing the case to a close is respondent's filing of a motion to dismiss for failure to properly prosecute. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); see also Wyler v. Commissioner, T.C. Memo. 1990-285, 1990 WL 74410, at *3 (1990).
Rule references are to the Tax Court Rules of Practice and Procedure.
We are satisfied, based on the representations therein and the attachment thereto, that respondent's motion is well taken. As noted, there is no representative or fiduciary currently authorized to act on behalf of Mrs. Little's estate, and her heirs at law have received notice of this case and at a minimum, Rickie C. Little does not object to the Court dismissing this case as to Cynthia Little. Accordingly, we will grant respondent's Motion to Dismiss and dismiss this case for failure to properly prosecute as to Cynthia Little.
Since the Court may enter only one decision in any case, we will enter a decision as to both petitioners once this case is resolved as to Rickie C. Little. Accordingly, we will direct respondent and Rickie C. Little to file either a stipulation of settled issues or a joint status report as set forth below.
As there is no one to sign any proposed stipulated decision on behalf of Mrs. Little, if respondent and Rickie C. Little reach a settlement as to her, they should file a stipulation of settled issues rather than a proposed stipulated decision.
The foregoing considered, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 31, 2022, is granted in that this case is dismissed for failure to properly prosecute as to petitioner Cynthia Little. It is further
ORDERED that a decision will be entered in due course as to petitioners. It is further
ORDERED that, on or before January 31, 2023, respondent and petitioner Rickie C. Little shall file either a stipulation of settled issues or a joint report regarding the then present status of this case as to Rickie C. Little. It is further
ORDERED that respondent's Motion to Change or Correct Caption, filed November 23, 2022, is denied. It is further
ORDERED that the Court's Order To Show Cause, issued on November 21, 2022, is hereby discharged. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order on Deandra Short and Dominique Little at the addresses listed in paragraph two (2) of respondent's status report, filed November 17, 2022.