Opinion
11321-22
06-02-2023
JOSEPH MEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Emin Toro, Judge
On May 1, 2023, respondent filed a Status Report (Doc. 8). Therein, respondent states that "petitioner, Joseph A. Meyer, died on November 28, 2022, which was after the [P]etition in this case was filed." On May 16, 2023, respondent filed a Status Report (Doc. 10). In respondent's Status Report, respondent asserts that "no administration of an estate has been opened and no person has been appointed as executor, person representative, or fiduciary for such estate."
Included as Exhibit A to respondent's May 16, 2023, Status Report is a redacted copy of a Certification of Death Record filed with the local registrar of the Village of Libertyville, Illinois, on December 1, 2022, indicating that petitioner died on November 28, 2022.
On May 22, 2023, this case was called from the calendar for the trial session of the Court at Chicago, Illinois. There was no appearance on behalf of petitioner. Counsel for respondent appeared and was heard.
The Court may dismiss a case at any time and enter a decision against the taxpayer for failure properly to prosecute their case, failure to comply with the Rules of this Court or any order of the Court, or for any cause which the Court deems sufficient. Rule 123(b); Stearman v. Commissioner, 436 F.3d 533, 535-537 (5th Cir. 2006), aff'g T.C. Memo. 2005-39; Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), aff'g T.C. Memo. 1986-223. When a petitioner dies, the Court generally will order that a representative or successor be substituted as the proper party. Rule 63(a). In the event that no representative of a decedent comes forward to prosecute the decedent's case before this Court, the procedural means for bringing the case to a close is the Commissioner's filing of a motion to dismiss for failure to properly prosecute. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); see also Wyler v. Commissioner, T.C. Memo. 1990-285, 1990 WL 74410, at *3 (1990).
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, and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that the caption of this case is amended to read: "Joseph Meyer, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before June 30, 2023, petitioner's heirs at law identified in respondent's May 16, 2023, Status Report shall show cause why this case should not be dismissed for lack of prosecution. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner's heirs at law at their addresses listed in respondent's May 16, 2023, Status Report. It is further
ORDERED that jurisdiction of this case is retained by the undersigned judge.