Opinion
18374-15
02-11-2022
LAWRENCE W. NELSON, III, DECEASED AND JACALYN A. THOMPSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph H. Gale Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution filed October 16, 2020. By Order served January 12, 2022, the Court directed respondent to file, on or before February 10, 2022, a supplement to his Motion. On February 10, 2022, respondent filed a Motion for Extension of Time, seeking an extension to April 11, 2022. Respondent represents therein that "petitioners" do not object to the granting of the Motion.
We note in this regard that petitioner Lawrence W. Nelson, III, is deceased and the Court's efforts to secure a person to represent the interests of his estate have been unavailing. Consequently, it is more accurate to say that petitioner Lawrence W. Nelson, III, has no position with respect to the granting of the Motion.
The foregoing considered, it is
ORDERED that respondent's Motion for Extension of Time filed February 10, 2022, is granted, and the deadline for respondent to file a supplement to his Motion to Dismiss for Lack of Prosecution filed October 16, 2020, as directed in the Court's Order served January 12, 2022, is extended to April 11, 2022.