Opinion
24403-22S
11-14-2024
VERONICA SALESTINE POMPHAY, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
This case was calendared for trial at the Court's November 4, 2024, Washington D.C., trial session. On October 11, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution, representing that petitioner had died after the Petition was filed, and that petitioner died without a will and no duly authorized representative or fiduciary to act on behalf of the estate. In addition, respondent informed that petitioner's only ascertainable heirs at law are her surviving issue: Tamika Pomphay and Kasan Wright. Thus, by Order and Order to Show Cause served October 17, 2024, the Court provided notice of this proceeding to petitioner's heirs at law and directed that they file a written response by October 31, 2024, indicating why respondent's Motion to Dismiss should not be granted. To date, no such filing has been received by the Court.
Attached as Exhibit A to respondent's Motion to Dismiss is a redacted copy of a Certificate of Death issued on May 28, 2024, by the Commonwealth of Virginia, indicating that petitioner died on May 12, 2024.
When a petitioner dies, the Court generally will order that a representative or successor be substituted as the proper party. Rule 63(a), Tax Court Rules of Practice and Procedure. In the event that no representative of a decedent comes forward to prosecute the decedent's case before this Court, the procedural means for bringing the case to a close is dismissal for lack of prosecution. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); Catlett v. Commissioner, T.C. Memo. 2021-102; Wyler v. Commissioner, T.C. Memo. 1990-285.
When this case was called from the calendar on November 4, 2024, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Court's Order to Show Cause served October 17, 2024, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 11, 2024, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $2,271.00; and
That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision on petitioner's heirs at law, Tamika Pomphay, and Kasan Wright, at the mailing addresses listed in the Certificate of Service attached to respondent's Motion to Dismiss for Lack of Prosecution.