Opinion
4734-23S
01-25-2024
PHILIP R. SAVARIE & SARAH M. SAVARIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Philip R. Savarie, filed January 23, 2024, in which respondent states that petitioner Philip R. Savarie died after the filing of the petition in this case, that no representative or fiduciary is currently authorized to act on behalf of the Estate of Philip Savarie, deceased, that no representative or fiduciary will be designated by the State of Virginia, and that the only ascertainable heirs-at-law of the decedent are the surviving spouse, Sarah M. Savarie, and two children one of whom is a minor and the other is a college student, none of which object to the granting of this motion, it is
ORDERED that the caption of this case is amended to read "Philip R. Savarie, Deceased & Sarah M. Savarie, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's aforementioned motion, filed January 23, 2024, is granted and this case is dismissed for lack of prosecution as it relates to petitioner Philip R. Savarie. It is further
ORDERED that the decision with respect to Philip R. Savarie will be consistent with the decision entered with respect to petitioner Sarah M. Savarie and will be entered in due course.