Opinion
11321-22
05-04-2023
JOSEPH MEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge.
This case is currently calendared for trial during the Court's May 22, 2023, Chicago, Illinois, trial session. On May 1, 2023, respondent filed a Status Report (Doc. 8). Therein, respondent states that petitioner Joseph Meyer died on November 28, 2022, after filing the Petition to commence this case. Respondent further states that "respondent's counsel is preparing a Motion to Dismiss for Lack of Prosecution and needs to obtain the necessary documentation to support the motion."
In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30 (1968), this Court must give proper notice of this proceeding to the heirs at law of the decedent and afford them an opportunity to take whatever action may be necessary to protect their interests.
Upon due consideration, it is hereby
ORDERED that, on or before May 17, 2023, respondent shall file a report setting forth, based upon and following a diligent search conducted by respondent, and with respect to the deceased petitioner, the names, mailing addresses, and telephone number of any heirs-at-law, whether administration of an estate has been opened, and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. Respondent shall also provide a copy of Joseph Meyer's death certificate. It is further
ORDERED that this case is calendared for hearing on the status of the case during the Court's May 22, 2023, Chicago, Illinois, Trial Session scheduled to take place in Room 3908, 230 S. Dearborn Street, Kluzynski Federal Building, Chicago, Illinois, 60604, beginning at 10:00 a.m. Central Time on Monday, May 22, 2022.
This Order constitutes official notice to the parties.