Opinion
21340-22S
10-02-2023
WENNERS BALLARD & EARNESTINE BALLARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Court's standalone remote trial session scheduled to commence on November 13, 2023.
On September 28, 2023, the Commissioner filed a Motion for Continuance stating that the parties have reached a tentative basis for settlement. The Commissioner also notified the Court that petitioner Earnestine Ballard has passed away. The parties have not provided any information regarding (1) whether a representative or fiduciary is authorized to act on behalf of petitioner Earnestine Ballard's estate; (2) whether a probate proceeding is currently open; and (3) whether petitioner Earnestine Ballard has any ascertainable heirs at law.
Upon due consideration of the Commissioner's Motion, and for cause, it is
ORDERED that the Commissioner's Motion for Continuance filed September 28, 2023, is granted, and this case is continued. It is further
ORDERED that the undersigned retains jurisdiction of this case. It is further
ORDERED that, on the Court's own motion, the caption of this case is amended to read "Wenners Ballard & Earnestine Ballard, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before October 30, 2023, petitioner Wenners Ballard and counsel for the Commissioner shall confer concerning the following matters: (1) whether a probate estate has been or will be opened with respect to petitioner Earnestine Ballard, Deceased; (2) if petitioner Earnestine Ballard's estate has been probated, the name and address of the duly appointed fiduciary of petitioner Earnestine Ballard's estate; (3) whether any fiduciary of petitioner Earnestine
Ballard's estate intends to prosecute this case on behalf of Earnestine Ballard, Deceased by filing an appropriate motion to substitute parties and change caption (to which should be attached relevant documentation supporting the individual's status as a fiduciary with legal capacity to represent petitioner Earnestine Ballard 's estate); and (4) if petitioner Earnestine Ballard's estate has not been or will not be probated, the names and addresses of the heirs at law for Earnestine Ballard, Deceased. The Court understands that, in addition to petitioner Wenners Ballard, possible heirs at law include Wenners Ballard III, Kevin Ballard, and Alexzander Ballard. It is further
ORDERED that, on or before November 13, 2023, the Commissioner shall file a status report concerning the then-current status of this case, including information about the above-referenced matters set forth in the ordered paragraph above, and if necessary, an appropriate motion. A copy of decedent's death certificate shall be attached to the status report.