Opinion
19896-19
03-15-2022
Ronald Siemon & Tracy Siemon Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Juan F. Vasquez, Judge
This case is set for trial at an Albuquerque, New Mexico, Trial Session of the Court that will be conducted remotely starting March 28, 2022, . On March 3, 2022, respondent filed a motion to dismiss for lack of prosecution with respect to Ronald Siemon. In the motion to dismiss respondent states that Mr. Siemon passed away after the petition in this case was filed and that no representative or fiduciary is currently authorized to act on behalf of the Estate of Ronald Siemon.
According to respondent, Mr. Siemon is survived by Mrs. Siemon and four children. Respondent states that Mrs. Siemon does not object to the granting of the motion to dismiss and that Mrs. Siemon said the surviving children will not object.
Upon due consideration, it is
ORDERED that this case is stricken from the calendar of the remote Albuquerque, New Mexico, trial session commencing March 28, 2022, . It is further
ORDERED that the Clerk of the Court shall, in addition to regular service upon the parties, serve copies of respondent's motion to dismiss and this Order upon Taylor Siemon, Terrance Siemon, Stacy Gutierrez, and Travis Siemon, at the addresses provided in respondent's motion to dismiss. It is further
ORDERED that, on or before April 11, 2022, any heir(s) at law of Mr. Siemon shall show cause, in writing, why respondent's motion to dismiss should not be granted and a decision entered determining there to be a deficiency in income tax due from Mr. Siemon for the taxable years 2015 and 2016 in the amounts of $33,985 and $37,024, respectively. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.