Opinion
7857-22
02-02-2023
ESTATE OF CHARLES A. PARLEE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The notice of deficiency upon which this case is based was issued to the Estate of Charles A. Parlee, Deceased, Charlene Parlee, Executor. The petition was filed by Charlene Parlee. Ms. Parlee failed to attach to the petition letters testamentary or letters of administration. On October 18, 2022, respondent filed a status report, to which he attached Letters of Authority for Personal Representative from the Middlesex Probate and Family Court in Cambridge, Massachusetts, indicating that Ms. Parlee is the personal representative for the Estate of Charles Arthur Parlee.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Estate of Charles Arthur Parlee, Deceased, Charlene A. Parlee, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent".