That question, heretofore set to Handel’s imperishable music, is answered thus by Judge Nega: “Not here it isn’t” in Michael W. Denson, Docket No. 7491-13, filed 4/22/15.

The late Michael has departed this vale of tears, and his executor (unnamed) is trying to pry from the late Michael’s accountant the documents Judge Nega ordered said executor to obtain from said accountant by any means necessary.

Here’s IRS’s status report: “…he spoke with petitioner’s executor wherein he stated that he would contact petitioner’s accountant and encourage him to provide all available documentation immediately. Respondent further states that respondent has received no additional documentation from petitioner’s executor or accountant.” Order, at p. 1.

Judge Nega adjures the unnamed executor thus: “We again advise petitioner’s executor that (1) as a general rule, they have the burden of proof, (2) financial matters are usually proved with documentation, not with oral testimony alone, and (3) they must disclose their documents to respondent before trial.” Order, at p. 1.

Judge Nega is not unsympathetic to the executor’s plight. But move the case he must. And will.

“The Court is very sympathetic to Mr. Densen’s passing. Unfortunately, it is not a reason to defer indefinitely the resolution of a case. We again remind petitioner’s executor and accountant that the Court’s jurisdiction over a case continues unimpaired by the death of a petitioner, and even if there has been no administration of that deceased petitioner’s estate, this Court may formulate an appropriate procedure to bring such a case to a close.” Order, at p. 1. (Citation omitted).

But Judge Nega gives the executor until June to come up with the papers.

If not, “Petitioner is hereby advised that any failure to comply with this Order shall be deemed consent to or cause for dismissal of this case pursuant to Rule 123, Tax Court Rules of Practice and Procedure.” Order, at p. 2.

The sting of death stops at the doors of 400 Second Street, NW.