Opinion
9858-23L
07-15-2024
LARRY D. TYLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge.
This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed June 10, 2024. In the Motion respondent advises that petitioner Larry D. Tyler died on February 4, 2024, after filing the Petition to commence this case. Attached to the motion is a death certificate for Larry D. Tyler. Respondent further advises that no representative or fiduciary is currently authorized to act on behalf of the decedent's estate, and that petitioner's surviving spouse does not object to the granting of the Motion.
By Order served June 12, 2024, the Court directed respondent to file a status report setting forth the names and contact information of any other heirs at law of Larry D. Tyler, besides his surviving spouse, Tiela Garnett. On July 1, 2024, respondent filed a status report, advising therein that the names and contact information of petitioner's other heirs at law were not readily ascertainable.
If a taxpayer dies while his or her case is pending, we will ordinarily substitute the taxpayer's successor or representative as the proper party. Rule 63(a), Tax Court Rules of Practice and Procedure. In the event that no successor or representative comes forward to prosecute the taxpayer's case, we will dismiss the case for lack of prosecution. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968); Catlett v. Commissioner, T.C. Memo. 2021-102; Wyler v. Commissioner, T.C. Memo. 1990-285. We are satisfied, on the basis of the representations therein and the attachment thereto, that respondent's Motion to Dismiss is well taken. As noted, there is no fiduciary or other representative currently authorized to act on behalf of the decedent's estate, and the decedent's heir at law, his surviving spouse, has notice of this case and does not object to its dismissal. Accordingly, respondent's Motion is the proper procedural means to bring this case to a close.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended to read: "Larry D. Tyler, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Actions(s) under Sections 6320 or 6330 of the Internal Revenue Code issued to petitioner on May 3, 2023, for petitioner's income tax liabilities for the taxable years 2015, 2016, 2017, and 2018, and upon which this case is based, are sustained in full. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision on Tiela Garnett at the mailing address listed on page 2 of respondent's Motion to Dismiss for Lack of Prosecution.