Opinion
3207-21S
08-12-2022
JAMES B. SPRINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 14, 2021, respondent filed a Motion To Dismiss for Lack of Prosecution, in which respondent moves the Court to enter a decision in the amounts set forth therein for tax year 2017. Respondent advises in the motion that petitioner died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of petitioner or his estate. The motion further advises that petitioner's father does not object to the granting of the motion. However, respondent's motion is incomplete and not fully in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968), because the motion does not set forth the names and addresses of the heirs at law of petitioner, so as to permit the requisite comprehensive resolution of this matter.
Upon due consideration, it is
ORDERED that, on or before September 2, 2022, respondent shall file a Supplement to his Motion To Dismiss for Lack of Prosecution. In that supplement, respondent shall set forth the names and addresses of the heirs at law of petitioner and state whether they object to the granting of respondent's motion.