Opinion
14223-20
03-28-2024
GARY LEW MINER, DECEASED, AND MAUREEN KENNEDY MINER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
This case involves the 2015 Federal income tax liability of Gary Lew Miner, who is now deceased, and his widow, Maureen Kennedy Miner. On November 20, 2023, respondent and Mrs. Miner filed a Stipulation of Settled Issues that resolves all issues in this case. They agree that Mrs. Miner for 2015 is liable for a deficiency of $1,900 (reduced from $6,546 as determined in the notice of deficiency) and for an accuracy-related penalty of $0 (reduced from $1,309.20 as determined in the notice of deficiency).
On the same day respondent filed a Motion to Dismiss for Lack of Prosecution as to Gary Lew Miner, to which Mrs. Miner does not object. By Order served January 4, 2024, we granted respondent's Motion and dismissed the case as to Gary Lew Miner, deceased. But this action may have been premature: Respondent represents that Mr. Miner had three adult children who (in addition to Mrs. Miner) were his heirs at law.
When a taxpayer dies, the Court generally will order that a representative or successor be substituted as the proper party. Tax Court Rule 63(a). In the event (as here) that no representative is appointed 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 lack of prosecution as to the decedent. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968).
In accordance with the principles established in Nordstrom, this Court must give proper notice of this proceeding to the decedent's heirs at law and afford them an opportunity to take any action they believe necessary to protect their interests. Normally, the Court will issue an order directing the heirs to show cause why the case should not be dismissed for lack of prosecution as to the decedent. But because the Court has already dismissed this case as to Mr. Miner, deceased, we will now give his heirs an equivalent opportunity to move for vacatur of our January 4 Order, or otherwise object to the granting of respondent's Motion filed November 20.
Upon due consideration, it is
ORDERED that, on or before April 29, 2024, petitioner's heirs at law identified in respondent's Motion to Dismiss for Lack of Prosecution, filed November 20, 2023, may file (if they wish) an appropriate motion stating the grounds (if any) why the Court should modify or vacate its January 4, 2024, Order dismissing this case as to Gary Lew Miner, deceased. 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 the addresses listed in respondent's Motion to Dismiss for Lack of Prosecution filed November 20, 2023.