Opinion
11833-20
01-19-2022
Alfred S. Yin & Wooiyi T. Yin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Courtney D. Jones Judge
This case is set for trial at the remote trial session of the Court scheduled to commence at Atlanta, Georgia on February 14, 2022. On January 13, 2022, petitioner filed a motion to substitute parties and change caption (docket entry no. 7). Through the motion, the Court was informed that petitioner, Alfred S. Yin, died on December 16, 2020, and that petitioner, Wooiyi Tan Yin, was named as the Executor of his estate. Petitioner having reported that respondent does not object to the motion, it is
ORDERED that, no later than February 4, 2022, petitioner shall file a supplement to the motion to substitute parties and change caption by attaching thereto (1) a copy of the certificate of death for Alfred S. Yin and (2) a copy of the letters of administration or letters testamentary issued to the fiduciary of the estate or other evidence corroborating the assertion that Wooiyi Tan Yan is the Executor of the Estate of Alfred S. Yin.