Opinion
16241-21
09-22-2023
RICKEY D. RUNDEL & MARY ANN RUNDEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge.
This case is calendared for trial at the St. Louis, Missouri, trial session of the Court scheduled to commence on October 2, 2023.
On September 21, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner Mary Ann Rundel. Respondent indicates in the motion that petitioner Mary Ann Rundel, died on December 26, 2021, which was after the petition in this case was filed. Respondent further states that no representative or fiduciary is currently authorized to act on behalf of Mary Ann Rundel, deceased. Respondent has been advised that the heirs of Mary Ann Rundel have no plans to open an estate, and therefore there will be no duly authorized representative available to act on behalf the decedent. Petitioner has two known heirs: her surviving spouse Rickey D. Rundel, who is a party to this case, and her son Steven Mincer, Jr. who is Mr. Rundel's stepson. Neither object to the granting of respondent's motion.
Upon due consideration and for cause, it is
ORDERED that the caption in this case is amended to read "Rickey D. Rundel & Mary Ann Rundel, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted, and so much of this case as related to petitioner Mary Ann Rundel, Deceased, is dismissed upon the stated ground. It is further
ORDERED that this case is stricken from the October 2, 2023, St. Louis, Missouri, trial session of the Court and is continued with jurisdiction retained by this Division of the Court. It is further
ORDERED that on or before October 23, 2023, the parties shall submit a proposed stipulated decision and a stipulation of settlement with respect to petitioner Rickey D. Rundel's liabilities. It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve of copies of this Order upon the known heir identified in paragraph 5 of respondent's motion.