Opinion
33552-21S
10-04-2022
URSULA M. HARTHOUSEN & ESTATE OF GARY A. HARTHOUSEN, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent URSULA M. HARTHOUSEN, PERSONAL REPRESENTATIVE, Petitioners
ORDER
Kathleen Kerrigan, Chief Judge.
The notice of deficiency upon which this case is based was issued to Ursula M. & Gary A. Harthousen, Sr. The petition was signed by petitioner Ursula M. Harthousen and states that petitioner Gary A. Harthousen, Sr., died before the petition was filed. However, petitioner Ursula M. Harthousen failed to attach to the petition letters testamentary or letters of administration. By Order served March 22, 2022, the Court directed petitioner Ursula M. Harthousen to file letters testamentary or letters of administration. On June 14, 2022, petitioner Ursula M. Harthousen filed a Response to Order dated March 22, 2022, to which she attached Letters of Administration from Baltimore County indicating that petitioner Ursula M. Harthousen is the personal representative for the Estate of Gary A. Harthousen, Sr.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Ursula M. Harthousen and Estate of Gary A. Harthousen, Sr., Deceased, Ursula M. Harthousen, Personal Representative, Petitioners v. Commissioner of Internal Revenue, Respondent".