Opinion
19293-19S
12-19-2023
KENNETH R. STAMPER & SHARRON L. STAMPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
On October 30, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (motion to dismiss), and requests that this case, in so far as it purports to be an appeal by or on behalf of Kenneth R. Stamper, deceased, be dismissed for lack of prosecution, and that the Court find in its order that there is a reduced deficiency in income tax and penalties/additions due from Kenneth R. Stamper for the taxable year 2015 in the amount of $898.50, and that there is not any addition to tax due from petitioner for the taxable year 2015 pursuant to I.R.C. § 6651(a)(1) and that there is not any accuracy-related penalty due from petitioner pursuant to I.R.C. § 6662(a) for the taxable year 2015. In his motion to dismiss respondent states that: (1) petitioner Kenneth R. Stamper died on November 14, 2021, which date is after the filing of the Petition in this case, (2) that no representative or fiduciary is currently authorized to act on behalf of the Estate of Kenneth R. Stamper, deceased, and (3) the heirs of the decedent are his surviving spouse, Sharron L. Stamper, Laura Ann Doughty, and Megan Lynn Hale. Respondent attached to his motion to dismiss as Exhibit A a copy of a death certificate of Kenneth R. Stamper. The motion to dismiss sets forth the names and addresses of the heirs at law of petitioner Kenneth R. Stamper.
By Order served November 2, 2023, the Court directed, on or before November 30, 2023, each of the heirs at law shall file a response or objection, if any, to respondent's motion to dismiss, and that failure to file an objection may result in the Court granting respondent's motion to dismiss. To date, the heirs have not responded. The Court is satisfied, on the basis of the representations in respondent's motion to dismiss and respondent's status reports that the motion to dismiss is well taken. As noted, there is not any representative or fiduciary currently authorized to act on behalf of the estate of the decedent, and his heirs at law have notice of this case and do not appear to object to his dismissal from it, insofar as none of them is willing to serve as a fiduciary of his estate and litigate this case on his behalf. Accordingly, respondent's motion to dismiss is the proper procedural means to bring the decedent's case to a close. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); see also Wyler v. Commissioner, T.C. Memo. 1990-285, 1990 WL 74410, at *3 (1990). However, in view of the fact that the Court may enter only one decision in any case, the Court will hold action on respondent's motion to dismiss in abeyance and enter a decision as to both petitioners once this case is resolved as to Mrs. Stamper. In furtherance of such a resolution, we will direct respondent and Mrs. Stamper to file either a stipulation of settled issues or a joint status report as set forth below. Upon due consideration and for cause, it is
ORDERED that, on or before January 22, 2024, petitioner Sharron L. Stamper and respondent shall file either (1) a stipulation of settled issues or (2) a joint report regarding the then-present status of this case. It is further
ORDERED that the caption of this case is amended to read: "Kenneth R. Stamper, Deceased, Sharron L. Stamper, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Kenneth R. Stamper, filed October 30, 2023, shall be held in abeyance pending further direction by the Court. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Sharron L. Stamper, Laura Ann Doughty, and Megan Lynn Hale as indicated in the third paragraph of respondent's motion to dismiss.