Opinion
28229-21S
07-25-2022
TRACY D. SCHROEDER & NATASHA R. SCHROEDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge.
This case is calendared for trial at the Court's September 26, 2022, Atlanta, Georgia trial session. On July 21, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. The motion cites that petitioner Natasha R. Schroeder died at Senoia, Georgia on September 7, 2021, which was after the petition in this case was filed. Respondent has also been advised that no representative or fiduciary is currently authorized to act on behalf of the Estate of Natasha R. Schroeder, deceased. At present, the only ascertainable heir at law of the decedent Natasha R. Schroeder is the surviving spouse, Tracy D. Schroeder, who is the other petitioner in this case. Respondent has reached a basis for settlement with petitioner Tracy D. Schroeder.
Upon due consideration, it is hereby
ORDERED that, respondent's Motion to Dismiss for Lack of Prosecution filed July 21, 2022, is granted in that Natasha R. Schroeder, deceased, is dismissed for lack of prosecution. It is further
ORDERED that the caption in this case is amended to read, "Tracy D. Schroeder, Petitioner v. Commissioner of Internal Revenue, Respondent.". It is further
ORDERED that, on or before August 22, 2022, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.