Opinion
8849-22S
08-07-2023
CYNTHIA A. MERKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Ronald L. Buch Judge.
This case is calendared for trial at the session of the Court scheduled to commence on November 27, 2023, in Milwaukee, Wisconsin. On August 1, 2023, Commissioner filed a motion requesting that the Court dismiss this case for lack of prosecution, finding that there is a deficiency in income tax for the taxable year 2019 in the amount of $23,235, and a substantial understatement penalty pursuant to I.R.C. § 6662(a) in the amount of $4,647.
The Commissioner reports that Ms. Merkel died on January 20, 2023, which was subsequent to the filing of the petition in this case. The Commissioner further reports that no representative or fiduciary is currently authorized to act on behalf of the Estate of Cynthia Merkel. The Commissioner, through his motion, provided the names and addresses of the ascertainable heirs at law of the decedent, including her surviving issue and her surviving siblings.
The Court will give Ms. Merkel's heirs at law an opportunity to proceed in this matter if they choose, in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968). Accordingly, it is
ORDERED that the Clerk shall amend the caption of this case to read, Cynthia A. Merkel, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent. It is further
ORDERED that, by September 1, 2023, the parties or the heirs at law of Cynthia Merkel may show cause why the Court should not grant the Commissioner's motion to dismiss for lack of prosecution, informing the Court whether they consent to be substituted as parties to continue this litigation. It is further
ORDERED that, in addition to regular service, the Clerk shall serve a copy of Commissioner's motion to dismiss for lack of prosecution along with a copy of this Order on the following persons:
Mr. Matthew J. Guinta 1304 Christine Avenue Des Peres, MO 63131
Ms. Ellen G. Guinta 659 Westfield Way Unit C Pewaukee, WI 53072
Mr. Thomas Nachtman 1407 Hampshire Drive Temperance, MI 48182
Mr. James Nachtman 1086 E. Fairview Court Rochester Hills, MI 48306
Ms. Mary Reder P.O. Box 806 Hazel Park, MI 48030