Opinion
12138-21
10-31-2022
ADAM WILLIAMS, JR. & JACGUELYN C. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge.
This case was on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. The Commissioner had moved on October 21, 2022 to dismiss the case for lack of prosecution. Mr. Adam Williams, Jr. appeared, however, and explained that his wife had been suffering from severe health problems and had passed earlier this year. He also explained that she had left no estate. The Commissioner's lawyer agreed that we should dismiss her from the case. He and Mr. Williams then agreed to a settlement. It is therefore
ORDERED that respondent's motion to dismiss for lack of prosecution, filed October 21, 2022, is granted as to Mrs. Williams. It is also
ORDERED that the caption of the case is changed to "Adam Williams, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent."