I’ve already blogged that practicing accounting can be hazardous to your health, and that practicing in Tax Court can be hazardous (to one’s wallet if not to one’s health), but a very sad story from Judge Elizabeth Crewson Paris shows that even mailing in a petition can be hazardous to your health.

It’s a truly pathetic tale, and shows the mutability of human existence, as same is played out in Tax Court.

Judge Paris: “This case is calendared for trial at the April 7, 2014, Kansas City, Missouri Trial Session of the Court. On February 25, 2014, respondent [IRS] filed a motion to dismiss for lack of prosecution. In respondent’s motion, he states that (1) petitioner died on the day the petition was filed, (2) no representative or fiduciary is currently authorized to act on behalf of petitioner, and (3) respondent is conceeding [sic] the deficiencies and penalties in this case.” Tyra Mae Cundiff, Docket No. 9058-13, filed 3/28/14, at p.1.