Opinion
3255-16
03-22-2022
CHET S. HUFFMAN & CINDY L. HUFFMAN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge.
On December 27, 2021, petitioners' counsel filed a Motion to Substitute Parties and Change Caption. On February 17, 2022, petitioners' counsel filed a First Amended Motion to Substitute Parties and Change Caption. By Order served on February 25, 2022, the Court ordered respondent to file a response to the aforementioned motion, as amended. On March 11, 2022, respondent timely filed a response, objecting to the granting of the aforementioned motion, as amended. Also on March 11, 2022, petitioners' counsel filed a Motion to Withdraw (seeking to withdraw the aforementioned motion, as amended) and then a Notice of Errata (pertaining to the motion to withdraw). Upon due consideration, it is hereby
ORDERED that the Motion to Withdraw, filed March 11, 2022, and as corrected also on March 11, 2022, is granted in that the Motion to Substitute Parties and Change Caption, filed December 27, 2021, and the First Amended Motion to Substitute Parties and Change Caption, filed February 17, 2022, are stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Chet S. Huffman, Deceased, and Cindy L. Huffman, Petitioners, v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that pursuant to Tax Court Rules 60(c) and 63(a), petitioners' counsel shall, on or before May 16, 2022, file a motion for substitution of proper party or a status report advising the Court whether Mrs. Huffman (or another individual) has been appointed the executor, personal representative, or fiduciary for Mr. Huffman's estate by a court of competent jurisdiction.