Opinion
31971-21S
02-14-2023
VIRGIL L. PATTERSON, DECEASED, AND EMILY NAUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge
On February 9, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution as to Petitioner Virgil L. Patterson, Deceased. In respondent's motion, he states that (1) petitioner Virgil L. Patterson died after the filing of the petition in this case, (2) no representative or fiduciary is authorized to act on behalf of petitioner Virgil L. Patterson's estate, and (3) at present, the only ascertainable heirs-at-law, in addition to the surviving petitioner, are Byron L. Patterson, Sheri L. Peavler, and Scott L. Patterson. Respondent states that neither the surviving petitioner nor surviving issue object to the granting of the motion.
The premises considered, it is
ORDERED that, surviving petitioner, Emily Naumann and petitioner Virgil L. Patterson's heirs-at-law, Byron L. Patterson, Sheri L. Peavler, and Scott L. Patterson, shall show cause in writing, on or before March 10, 2023, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted. Emily Naumann, Byron L. Patterson, Sheri L. Peavler, and Scott L. Patterson are advised that should they fail to respond to this Order to Show Cause the Court may grant respondent's aforementioned motion. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order on Byron L. Patterson, Sheri L. Peavler, and Scott L. Patterson at the addresses listed in paragraph four (4) on page two (2) of respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that, on or before March 10, 2023, respondent and petitioner Emily Naumann shall electronically file a stipulation of settled issues.