Opinion
12949-20L
12-22-2021
Deborah Alberta Messina Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones, Judge
On October 8, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution, within which respondent moves the Court to enter a decision against petitioner sustaining in full the Notice of Determination Concerning Collection Actions Under Sections 6320 or 6330, dated September 29, 2020, for tax year 1994.
Among other things, in the motion respondent states that: (1) petitioner Deborah Alberta Messina died on January 17, 2021, after the petition was filed; and (2) Donald Messina, the decedent's surviving spouse, is identified as the personal representative for petitioner's estate. This case was called from the calendar at the remote trial session of the Court scheduled to commence at Baltimore, Maryland on November 1, 2021. There was no appearance by or on behalf of petitioner or Mr. Messina. On November 3, 2021, we ordered that a representative or successor with legal capacity to act on behalf of petitioner enter his or her appearance before this Court, on or before December 2, 2021, to be substituted as a party and to prosecute this matter on behalf of the deceased petitioner. Further, we served a copy of the Order upon Mr. Messina. To date, no response to the Order has been received.
After due consideration and for cause, it is
ORDERED that respondent's October 8, 2021, Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that the Notice of Determination Concerning Collection Actions Under Sections 6320 or 6330, dated September 29, 2020, for tax year 1994 upon which this case is based is sustained in full.