Opinion
24926-22S
12-20-2023
VERNON WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
On December 11, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. In the Commissioner's motion, he states that (1) Mr. Williams died after the filing of the Petition in this case, (2) no representative or fiduciary is authorized to act on behalf of Mr. Williams' estate, (3) no estate has been or will be probated on Mr. Williams' behalf and (4) the only ascertainable heir-at-law is a cousin, Michael McKay. The Commissioner further states that he has been unable to reach Michael McKay, and thus, he is unable to ascertain if there are any objections to the Court granting the motion.
Premises considered, it is
ORDERED that the caption of this case is amended to read "Vernon Williams, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that Mr. Williams' heir-at-law, Michael McKay, shall show cause in writing, on or before January 19, 2024, why the Commissioner's Motion to Dismiss for Lack of Prosecution should not be granted, and a Decision entered in accordance with that motion. Mr. McKay is advised that should he fail to respond to this Order to Show Cause, the Court may grant the Commissioner's aforementioned motion. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order on Michael McKay at 30 Harris Street, Vergenoegen, East Bank Essequibo, Guyana.