Opinion
12547-20
01-28-2022
Fred McLane Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro Judge
This case is calendared for trial during the Court's March 7, 2022, Dallas, Texas, trial session. On January 21, 2022, petitioner's counsel filed a Motion to Dismiss for Lack of Prosecution. The motion states that petitioner died on February 6, 2021, after the petition in this case was filed, and that petitioner's next of kin does not wish to prosecute this matter.
Rule 60(c), Tax Court Rules of Practice and Procedure, provides that the capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived. It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner, and even if there has been no administration of that deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. See Nordstrom v. Commissioner, 50 T.C. 30 (1968).
Upon due consideration, it is hereby
ORDERED that, on or before February 18, 2022, respondent and petitioner's counsel shall file a response to this Order in accordance with Nordstrom, 50 T.C. at 32, setting forth the names and addresses of the heirs at law of petitioner Fred McLane, deceased, as well as a stipulation as to the fact of petitioner's death and the date and place of his death.
The Court will hold in abeyance petitioner's counsel's Motion to Dismiss for Lack of Prosecution.