Opinion
10495-19
09-21-2021
ORDER
Tamara W. Ashford Judge.
On September 15, 2021, pursuant to the Court's March 17, 2021, Order, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reports that he was informed by the attorney for petitioner's spouse in Dkt. No. 10496-19 that petitioner recently died. Respondent further reports that he is unaware of any personal representative or fiduciary appointed for petitioner's estate. Upon due consideration, it is hereby
ORDERED that the caption of this case is amended to read: "Ronald C. Guillotte, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent shall, on or before December 20, 2021, advise the Court whether an executor, personal representative, or fiduciary has been or will be appointed by a court of competent jurisdiction who may represent the deceased petitioner's estate in this case.
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