Opinion
9004-20
06-03-2021
James F. Waterhouse, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 19, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner James F. Waterhouse, Deceased. On October 21, 2020, the Court issued an Order To Show Cause which erroneously recharacterized that motion as a Motion To Dismiss for Lack of Prosecution and which directed Vivian Rowland, or any other person duly authorized to represent the interests of James F. Waterhouse, Deceased, to show cause why the Court should not grant respondent's motion to dismiss for lack of prosecution.
Upon due consideration and for cause, it is
ORDERED that the Court's Order To Show Cause dated October 21, 2020, is hereby stricken from the record in this case. It is further
ORDERED that, on or before July 1, 2021, petitioner (or any person duly authorized to act on his behalf) shall file an Objection, if any, to respondent's Motion To Dismiss for Lack of Jurisdiction. Failure to comply with this Order may result in the granting of respondent's motion to dismiss.