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Willis v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 6305-21L (U.S.T.C. Mar. 22, 2023)

Opinion

6305-21L

03-22-2023

DWAYNE WILLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega Judge

This case is calendared for trial at the session of the Court to be conducted in person commencing on Monday, May 15, 2023, in San Diego, California.

On March 10, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution, representing therein that petitioner Dwayne Willis died at Penn Valley, California, on July 4, 2022, which was after the petition in this case was filed. In that motion, respondent indicates that that no representative or fiduciary is currently authorized to act for petitioner. Respondent also identified three potential heirs-at-law, Irina Willis, Kimberly Baller, and Kevin Willis, for Dwayne Willis, deceased, but provided a mailing address only for Irina Willis.

Upon due consideration and for cause, it is hereby

ORDERED that on or before April 17, 2023, counsel for petitioner and any heirs-at-law of petitioner, or any person duly appointed to represent petitioner's estate, shall file a response to respondent's Motion to Dismiss for Lack of Prosecution, filed March 10, 2023. The response should provide the mailing addresses for Kimberly Baller and Kevin Willis. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is set for hearing during the Court's May 15, 2023, trial session, in San Diego, California, at a date and time certain of Monday, May 15, 2023, at 10:00AM (PDT). It is further

ORDERED that in addition to regular service on the parties, the Clerk of Court shall serve a copy of this Order and respondent's Motion to Dismiss for Lack of Prosecution, on petitioner's potential heir-at-law at the following address:

Irina Willis 17461 Incense Court Penn Valley, California, 95946

Petitioner's counsel and heirs-at-law are hereby advised that failure to respond to this order or to appear at the hearing on May 15, 2023, may result in the Court granting respondent's motion and entering an order and decision against petitioner.


Summaries of

Willis v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 6305-21L (U.S.T.C. Mar. 22, 2023)
Case details for

Willis v. Comm'r of Internal Revenue

Case Details

Full title:DWAYNE WILLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 6305-21L (U.S.T.C. Mar. 22, 2023)