Opinion
19701-19L
06-08-2022
THOMAS PATRICK TIERNEY, DECEASED, & JOANN MARY TIERNEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
On June 2, 2022, pursuant to the Court's March 7, 2022, Order, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reports that on May 16, 2022, he split the account of Thomas Patrick Tierney, Deceased (Mr. Tierney) and Joann Mary Tierney (Mrs. Tierney) and that the underlying liability at issue in this case has been transferred to the account of Mr. Tierney. Thus, according to respondent, the liability was discharged as to Mrs. Tierney and remains only as to Mr. Tierney. Respondent also reports, citing Nordstrom v. Commissioner, 50 T.C. 30 (1968), that he intends to file an appropriate motion to have this case dismissed for lack of prosecution and that in order to facilitate such a motion, he is attempting to obtain a death certificate for Mr. Tierney and he needs to inquire that no executor, representative, or fiduciary is currently authorized to act on behalf of Mr. Tierney's estate. Finally, respondent reports that, in the light of the fact that the liability has been discharged as to Mrs. Tierney, the notice of determination upon which this case is based is moot as to her and he will continue to work with her to ensure proper determination of this case. Upon due consideration, it is hereby
ORDERED that respondent shall, on or before August 8, 2022, file appropriate motions that will facilitate resolving this case or a status report, separately or jointly, apprising the Court of the then present status of this case.