Opinion
25424-21S
08-25-2022
DONALD SANFORD & SARAH SANFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
On July 12, 2021, the petitioners, Donald and Sarah Sanford, filed the petition commencing this case.
On August 8, 2022, docket entry 13, respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner Sarah Sanford, Deceased. On the same date, at docket entry 14, petitioner Donald Sanford and respondent filed a Stipulation of Settlement, resolving all the issues in this case.
In respondent's Motion to Dismiss for Lack of Prosecution, respondent asserts that: (1) subsequent to the filing of the petition in this case, petitioner Sarah Sanford died on July 21, 2021; (2) that no representative or fiduciary is currently authorized to act on behalf of the estate of Sarah Sanford, deceased; (3) presently, the only ascertainable heirs at law of the decedent are her husband, Donald Sanford, a party to this case, and her daughter, Johnetta Hightower; (4) petitioner Mr. Donald Sanford does not object to the granting of the motion; and (5) respondent has been unable to contact Ms. Hightower to determine her views on the granting of this motion. A copy of decedent's death certificate is attached to respondent's motion.
After due consideration, and for cause, it is
ORDERED that, on or before September 23, 2022, Johnetta Hightower shall file a response to respondent's Motion to Dismiss for Lack of Prosecution, filed August 8, 2022, docket entry 13. Failure to file a response may result in the granting of respondent's motion to dismiss this case as to deceased petitioner, Sarah Sanford. 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 Johnetta Hightower at her address set forth in respondent's motion.