Opinion
13259-22L
06-18-2024
EREVETTA L. MARZETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
JOSEPH ROBERT GOEKE JUDGE
On June 14, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution in which respondent moves the Court that this case, insofar as it purports to be an appeal by or on behalf of Erevetta L. Marzette, deceased, be dismissed and the determinations set forth in the Notice of Determination Concerning Collection Actions under Section 6320 and 6330 issued to petitioner on May 17, 2022, not be sustained. Respondent advises in the motion that petitioner died after the filing of the petition in this case, that probate proceedings will not occur, and that no representative or fiduciary is currently authorized to act on behalf of petitioner. Respondent's motion further sets forth that petitioner's surviving spouse informed respondent's counsel that neither he nor the issue of the decedent object to the granting of respondent's motion. The premises considered, it is
ORDERED that the caption of this case is amended to read "Erevetta L. Marzette, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed June 14, 2024, is granted. It is further
ORDERED and DECIDED that the collection actions as determined in the Notice of Determination Concerning Collection Actions Under I.R.C. Sections 6320 or 6330 of the Internal Revenue Code, dated May 17, 2022, are not sustained.