Opinion
19701-19L
08-10-2022
THOMAS PATRICK TIERNEY, DECEASED, & JOANN MARY TIERNEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Tamara W. Ashford, Judge
By Order served on the parties on August 9, 2022, the Court granted respondent's unopposed Motion to Dismiss on Ground of Mootness, filed August 4, 2022, dismissing this case as moot as it relates to petitioner Joann Mary Tierney (Mrs. Tierney) because the income tax liability for the 2016 taxable year (which is the year at issue) has been discharged as to Mrs. Tierney and as a result respondent no longer needs or intends to levy to collect that liability. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Prior to the Court's August 9, 2022, Order, respondent also filed an unopposed Motion to Dismiss for Lack of Prosecution on August 4, 2022. In this motion, respondent states that he has been advised of the following: (1) petitioner Thomas Patrick Tierney (Mr. Tierney) died on February 2, 2021 (which was after the petition in this case was filed), (2) no representative or fiduciary is currently authorized to act on behalf of the Estate of Thomas Patrick Tierney, deceased, and (3) Mr. Tierney left a will naming his surviving spouse, Mrs. Tierney, as executrix, but because the estate is de minimis the will has not and will not be submitted for probate; thus, there is no duly authorized representative available to act on behalf of the estate. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed August 4, 2022, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that respondent, consistent with this Order, may proceed with the collection action with respect to the unpaid income tax liability for the 2016 taxable year as described in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330, issued to petitioners on September 24, 2019, upon which this case is based.