Opinion
24559-21
08-07-2023
MOISES L. SALAZAR, DECEASED & ALBA SALAZAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 27, 2022, the Court issued an Order to Show Cause directing the parties to show cause why so much of this case relating to Moises L. Salazar should not be dismissed for lack of prosecution as, after the petition was filed, Mr. Salazar passed away and no fiduciary with the legal capacity to represent Mr. Salazar's estate before this Court had been appointed by a court of competent jurisdiction. On January 13, 2023, respondent filed a Response to the Court's Order to Show Cause, therein stating his agreement that so much of this case relating to Mr. Salazar should be dismissed for lack of prosecution. Respondent also stated that petitioner Alba Salazar had no objection to the dismissal for lack of prosecution with respect to Mr. Salazar.
On February 16, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution with respect to Mr. Salazar and, on April 4, 2023, filed a First Supplement to Motion to Dismiss for Lack of Prosecution (collectively, respondent's Motion to Dismiss). In the Motion to Dismiss, respondent indicated that petitioner Alba Salazar and respondent had not reached a basis for settlement in this case. On August 4, 2023, respondent filed a Status Report, stating therein that respondent's attempts to reach petitioner Alba Salazar to discuss this case had been unsuccessful.
We are satisfied, based on the record in this case, that the Motion to Dismiss is the proper procedural means to bring so much of this case relating to Mr. Salazar to a close. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). However, this Court may enter only one Decision in this case. As it does not appear that a basis for settlement with petitioner Alba Salazar has been reached or is imminent, at this juncture we will therefore deny the Motion to Dismiss without prejudice so that so much of this case relating to Alba Salazar may first be resolved.
Upon due consideration of the foregoing, it is ORDERED that the Court's above-referenced Order to Show Cause is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, as supplemented, is denied without prejudice. The parties are advised that, unless the Court is informed that a basis for settlement has been reached, this case will be calendared for trial in due course.