Opinion
26289-21S
02-02-2023
UWE PETERS & INGEBORG E. PETERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the session of the Court to be conducted in person on Monday, May 1, 2023, in Albany, New York.
On January 31, 2023, respondent filed a motion to dismiss for lack of prosecution, representing therein that petitioner Uwe Peters died in Walton, NY on December 6, 2021, which was after the petition in this case was filed. In that motion, respondent states that no documentation has been produced identifying any parties currently authorized to act on behalf of the Estate of Uwe Peters, deceased.
Upon due consideration and for cause, it is
ORDERED that on or before February 24, 2023, petitioner Ingeborg E. Peters shall file a response to respondent's motion to dismiss for lack of prosecution. It is further
ORDERED that respondent's motion is set for hearing on Monday, May 1, 2023, at 10:00 a.m. (EDT). Petitioners are advised that failure to comply with this order or failure to appear at the hearing on May 1, 2023, may result in the Court granting respondent's motion and entering an order and decision against petitioners.
This order constitutes official notice to the parties.