Opinion
21852-19
06-07-2024
RONALD E. MCREYNOLDS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
CARY DOUGLAS PUGH JUDGE.
This case was stricken from the Court's December 11, 2023, Portland, Oregon trial session and continued, and jurisdiction was retained by this Division of the Court. On November 15, 2023, respondent filed a Status Report advising that petitioner, Ronald E. McReynolds, passed away. On April 29, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent's motion advised that petitioner's wife, Tracey McReynolds, is reluctant to open a probate proceeding and administer the Estate of Ronald E. McReynolds, and that "no personal representative has been appointed to represent the Estate of Ronald E. McReynolds in this case".
On May 3, 2024, we directed petitioner's heirs-at-law to file a response to the motion to dismiss by June 3, 2024. On May 10, 2024, we held a conference call with the parties (with petitioner represented by an heir-at-law). On June 4, 2024, petitioner's counsel filed a Motion to Withdraw as Counsel, which motion we granted on June 5, 2024. In a related case, the court has set a deadline of August 19, 2024, for status reports or other dispositive motions to allow the parties to work through recent developments and remaining issues. Putting this case on a similar schedule should simplify the discussions between the parties. Upon due consideration and for cause, it is hereby
ORDERED that the time within which petitioner's heirs-at-law have to file a response to respondent's Motion to Dismiss for Lack of Prosecution is extended to August 19, 2024.