Opinion
1416-23S
03-14-2024
RACHID H. HATEM & WENDY L. HATEM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Court's Detroit, Michigan, trial session scheduled to commence on April 2, 2024.
On March 12, 2024, the Commissioner filed a status report announcing that the parties have reached a basis for settlement. This report also informed the Court that petitioner Rachid H. Hatem passed away on March 7, 2024. Due to Mr. Hatem's recent death, the parties have not provided any information regarding (1) the name and contact information for the representative or fiduciary authorized to act on behalf of petitioner Rachid H. Hatem's estate; (2) whether a probate proceeding is currently open; and (3) whether petitioner Rachid H. Hatem has any ascertainable heirs at law other than his surviving spouse.
Upon due consideration of the Commissioner's status report, filed March 12, 2024, and for cause, it is
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on April 2, 2024. It is further
ORDERED that, sua sponte, this case is continued. It is further
ORDERED that the undersigned retains jurisdiction of this case. It is further
ORDERED that, sua sponte, the caption of this case is amended to read "Rachid H. Hatem, Deceased, & Wendy L. Hatem, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before May 17, 2024, the fiduciary or representative for petitioner Rachid H. Hatem, Deceased, petitioner Wendy L. Hatem, and counsel for the Commissioner shall meet and confer concerning the following matters:
(1) whether a probate estate has been or will be opened for petitioner Rachid H. Hatem, Deceased;
(2) if an estate has been opened for probate, the name and address of the duly appointed fiduciary for petitioner Rachid H. Hatem's estate;
(3) whether any appointed fiduciary for petitioner Rachid H. Hatem's estate intends to prosecute this case on behalf of the deceased petitioner by filing an appropriate motion to substitute parties and change caption (to which should be attached relevant documentation supporting the individual's status as a fiduciary with legal capacity to represent petitioner Rachid H. Hatem's estate); and
(4) if petitioner Rachid H. Hatem's estate has not been or will not be probated, the names and addresses of the heirs at law for Rachid H. Hatem, Deceased. In addition to Wendy L. Hatem, the Court understands that possible heirs at law include Alexander Hatem. It is further
ORDERED that, on or before May 31, 2024, the Commissioner shall file a status report concerning the then-current status of this case, including information about the above-referenced matters set forth in the ordered paragraph above, and if necessary, an appropriate motion. A copy of decedent's death certificate shall be attached to the status report.