Opinion
37243-21S
02-06-2023
ANNE NEWHOUSE & THOMAS NEWHOUSE, DECEASED, ANNE NEWHOUSE, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge.
This case is calendared for trial at the session of the Court scheduled to commence at Phoenix, Arizona, on March 13, 2023.
On January 31, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. In respondent's motion, he states that (1) petitioner Thomas Newhouse died prior to the filing of the petition and petitioner Anne Newhouse died after the filing of the petition in this case, (2) no representative or fiduciary is authorized to act on behalf of petitioners' estate, (3) no estate has been or will be probated on petitioners' behalf, and (4) at present, there are no ascertainable heirs-at-law. Respondent states it is unknown whether anyone has legal authority to represent petitioners, and whether anyone objects to the granting of this motion.
Premises considered, it is
ORDERED that the caption of this case is amended to read "Anne Newhouse, Deceased & Thomas Newhouse, Deceased, Anne Newhouse, Surviving Spouse, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before April 5, 2023, Mary Jo Tardif or petitioners' heirs-at-law shall show cause in writing why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a Decision entered in accordance with that motion. Mary Jo Tardif and petitioners' heirs-at-law are advised that should they fail to respond to this Order, the Court may grant respondent's aforementioned motion. It is further
ORDERED that, on or before April 5, 2023, respondent shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction as to petitioner Thomas Newhouse on the ground that Mr. Newhouse died prior to the issuance of the notice of deficiency. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order on Mary Jo Tardif at the address listed in paragraph seven (7) of respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on March 13, 2023. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.