Opinion
12936-23L
07-10-2024
DONNA RUNKLE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge
On March 28, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution informing the Court that petitioner died on October 9, 2023, after the filing of the petition in this case. In his motion respondent states that Peter Charles Fink was appointed fiduciary of petitioner's estate and attached a copy of the letters testamentary evidencing the appointment of Mr. Fink as fiduciary. However, respondent has been unable to ascertain whether Mr. Fink intends to prosecute this case.
On April 15, 2024, the Court issued an order directing Mr. Fink to file an appropriate motion to substitute parties and change caption if he intends to prosecute this case on behalf of petitioner. As of the date of this Order of Dismissal and Decision, no response has been received by Mr. Fink or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 28, 2024, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that respondent may proceed with collection as determined in the Notice of Determination dated July 6, 2023, a copy of which is attached to the petition.