Opinion
11669-19
01-26-2024
BOBBY L. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
CHRISTIAN N. WEILER JUDGE.
By Notice served September 20, 2023, this case was calendared for trial on the Court's Atlanta, Georgia trial calendar which commenced on January 22, 2024.
On December 15, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. In his motion, respondent asserts that respondent has been advised that petitioner, Bobby L. Taylor, died in Michigan on February 26, 2023, which was 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 Bobby L. Taylor, deceased.
When this case was called from the calendar on January 22, 2024, at the Trial Session of the Court in Atlanta Georgia, there was no appearance by nor anyone on behalf of petitioner. Respondent's counsel appeared and was heard on the motion, during which respondent informed the court that petitioner's counsel has indicated to respondent that he does not know anyone handling the deceased petitioner's estate and has subsequently stopped responding to respondent's calls, but respondent will continue seeking someone to speak with about the deceased petitioner's estate.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed December 15, 2023, is taken under advisement. It is further
ORDERED that this case is continued, and jurisdiction is retained by the undersigned. It is further
ORDERED that on or before February 21, 2024, respondent shall file a status report informing the Court whether any representative or fiduciary is currently authorized to act on behalf of the Estate of Bobby L. Taylor, deceased. It is further
ORDERED that, no later than March 22, 2024, petitioner's counsel shall show in writing why respondent's Motion to Dismiss for Lack of Prosecution filed December 15, 2023, should not be granted and a decision entered for the amount and for the year set forth in respondent's motion.