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under sections 6653(a)(1) and (2) and 6659, the increased
interest rate under section 6621(c), and the increased deficiency
and additions to tax asserted in the amended answer. Petitioner
had no objection to the granting of this motion.
Motion for Dismissal
Our jurisdiction over a case continues despite the death of
a taxpayer even though there is no personal representative to act
in the place of the decedent. Nordstrom v. Commissioner, 50 T.C.
30, 31-32 (1968). Citing section 7459(d), we stated in Nordstrom
that, under circumstances such as those in the instant case, one
method of bringing the case to a conclusion is for the
Commissioner to move to dismiss the case for lack of prosecution.
Id. We went on to state:
It must be recognized, we think, that even though no
representative of the decedent has come forward to press for
the relief sought by the decedent when he was alive and
filed his petition for redetermination, there may be
survivors whose monetary interests are capable of being
affected by satisfaction of the liabilities which will be
determined consequent upon a dismissal for lack of
prosecution. In recognition of the affectability of those
interests, it seems appropriate to give notice of the
proceedings to those whose interests stand to be affected,
so that they may have an opportunity to be heard if they so
desire or, perhaps, to seek the appointment of a personal
representative by the appropriate court having jurisdiction
over the decedent's estate.
Id. at 32. Under this reasoning, we issued an order directing
the taxpayer, her counsel, and the Commissioner to provide the
Court with the names and addresses of the heirs at law of the
decedent, as determined by the law of the jurisdiction wherein
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