Opinion
30773-21
10-27-2022
KENDAL P. DITTMER, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Cary Douglas Pugh Judge
This case is currently set for trial at the Court's December 12, 2022, Denver, Colorado trial session. On October 3, 2022, the Court received a Letter Dated September 27, 2022, from Timothy Dittmer advising that petitioner died on January 16, 2022, and John McGuire is no longer counsel for this case. Mr. Dittmer also requested that he be entered into the case as personal representative. In an Order dated October 17, 2022, we recharacterized Mr. Dittmer's Letter as a Motion to Substitute Parties and Change Caption and directed the parties to respond. On October 24, 2022, Mr. McGuire filed a Motion to Withdraw, advising that the parties do not object. On that same date, the parties filed a joint Status Report, advising that they do not object to Mr. Dittmer's Motion to Substitute Parties and Change Caption. Upon due consideration and for cause, it is hereby
ORDERED that the Motion to Substitute Parties and Change Caption, filed October 3, 2022, is granted and "Kendal P. Dittmer, Deceased, Timothy Dittmer, Personal Representative", is substituted for "Kendal P. Dittmer" as the party petitioner in this proceeding. It is further
ORDERED that the caption of this case is changed to read "Kendal P. Dittmer, Deceased, Timothy Dittmer, Personal Representative, Petitioner v. Commissioner of Internal Revenue Service, Respondent". It is further
ORDERED that the Motion to Withdraw as Counsel, filed October 24, 2022, is granted, and Mr. McGuire is withdrawn from this case. It is further
ORDERED that the Clerk of the Court update petitioner's address, phone number, and email address to the information listed on page 3 of the Motion to Substitute Parties and Change Caption.
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The parties are reminded that this case remains set for trial at the Court's December 12, 2022, Denver, Colorado trial session.