Opinion
16445-21
11-03-2023
CARL BRIZZI & KIMBERLY BRIZZI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case is currently calendared for trial during the Court's December 18, 2023, Miami, Florida, trial session. On October 2, 2023, petitioner Kimberly Brizzi filed a Motion to Substitute Party and Change Caption (Doc. 12). By Order served October 5, 2023, petitioner was directed to file a supplement to the Motion and to include a copy of Carl Brizzi's death certificate. The Order further directed respondent to file a response to petitioner's Motion.
On October 31, 2023, respondent filed a Response (Doc. 14) to petitioner's Motion to Substitute Party and Change Caption. On October 31, 2023, petitioner filed a Supplement to Petitioner's Motion to Substitute Party and Change Caption (Doc. 16).
Upon due consideration, it is hereby
ORDERED that petitioner Kimberly Brizzi's Motion to Substitute Party and Change Caption filed October 2, 2023, as supplemented, is granted in that "Estate of Carl Brizzi, Deceased, Kimberly Brizzi, Administrator" is substituted for Carl Brizzi as the party petitioner. It is further
ORDERED that the caption of this case shall be amended to read "Estate of Carl Brizzi, Deceased, Kimberly Brizzi, Administrator & Kimberly Brizzi, Petitioners v. Commissioner of Internal Revenue, Respondent."