Opinion
15037-21S
11-08-2022
SUZANNE C. EMMEL, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
Respondent filed a status report on November 7, 2022, stating his difficulty working with the deceased petitioner's heir at law. Upon due consideration of respondent's status report and for cause, it is
ORDERED that, on or before December 9, 2022, respondent shall file a report setting forth, based upon a diligent search conducted by respondent, and with respect to the decedent petitioner, the names, mailing addresses, and telephone numbers of any heirs at law of the decedent petitioner; whether administration of an estate has been opened for the decedent petitioner; and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. It is further
ORDERED that, on or before December 9, 2022, respondent shall file an appropriate motion should the deceased petitioner's known heir at law remain nonresponsive.