Opinion
12932-22S
01-05-2023
LAURA L. HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
On May 25, 2022, the petition in the above-docketed matter was signed and filed by Michael Hayes on behalf of petitioner. The petition suggests that petitioner Laurel L. Hayes may be deceased. As such, the case now raises a question of appropriate fiduciary representation. Due to scrivener's error, the caption of this case does not properly state petitioner's name as Laurel L. Hayes, as stated on the petition.
Accordingly, the premises considered, it is
ORDERED that the caption of this case is amended to read "Laurel L. Hayes, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before January 27, 2023, petitioner shall file a report advising whether Michael Hayes or any other person has been duly appointed the executor, personal representative, trustee, or fiduciary for Laurel L. Hayes by a court of competent jurisdiction, attaching thereto the corresponding letters of administration, letters testamentary, or other relevant documentation supporting any appointment.