Opinion
7585-21
04-29-2022
ROBERT M. POWELL, DECEASED, & BETTY S. POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On April 18, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner Robert M. Powell, Deceased. On that same date, petitioner Betty S. Powell and respondent filed a stipulation of settled issues, resolving all the issues in this case.
In the Motion to Dismiss for Lack of Prosecution, respondent asserts that: (1) subsequent to the filing of the petition in this case, petitioner Robert M. Powell died in May 2021, (2) no duly appointed fiduciary is currently authorized to represent decedent's estate, (3) decedent's heirs at law include petitioner Betty S. Powell, and two children, Veronica Lena Powell and Robert Shane Powell, and (4) petitioner Betty S. Powell does not object to the granting of the motion. A copy of decedent's death certificate is attached to respondent's motion.
Upon due consideration, it is
ORDERED that, on or before May 19, 2022, Veronica Lena Powell and Robert Shane Powell shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution. Failure to file an objection may result in the granting of respondent's motion. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order and a copy of respondent's Motion to Dismiss for Lack of Prosecution on Veronica Lena Powell and Robert Shane Powell at their respective addresses set forth in respondent's motion.