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Taylor v. Comm'r of Internal Revenue

United States Tax Court
Feb 20, 2024
No. 11669-19 (U.S.T.C. Feb. 20, 2024)

Opinion

11669-19

02-20-2024

BOBBY L. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Christian N. Weiler Judge

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.

On January 26, 2024, the Court directed respondent to research and update the Court whether any representative or fiduciary is currently authorized to act on behalf of the Estate of Bobby L. Taylor, deceased by February 21, 2024.

On February 15, 2024, respondent filed a status report identifying the contact information for the decedent's husband as the representative of the decedent's estate and informing the Court that the estate is now closed.

Given due consideration to the foregoing, it is

ORDERED that the Clerk of the Court shall serve an additional copy of this Order and the Court's Order to Show Cause, issued on January 6, 2024, on Antonio Eberhardt-Taylor at the following address.

8851 U.S. Highway 19 N, Apt 1116 Pinellas Park, FL 33782-5827


Summaries of

Taylor v. Comm'r of Internal Revenue

United States Tax Court
Feb 20, 2024
No. 11669-19 (U.S.T.C. Feb. 20, 2024)
Case details for

Taylor v. Comm'r of Internal Revenue

Case Details

Full title:BOBBY L. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 20, 2024

Citations

No. 11669-19 (U.S.T.C. Feb. 20, 2024)