Opinion
35722-21
10-24-2022
BRENDA I. POTVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
The petition seeks a refund for Brenda I. Potvin's 2020 tax return. The petition states that petitioner died prior to the filing of the petition and was signed by Susan Santana, as personal representative for the Estate of Brenda I. Potvin. However, Ms. Santana failed to attach to the petition letters testamentary or letters of administration. On July 1, 2022, Ms. Santana filed a report, to which she attached Letters of Authority for Personal Representative from the Middlesex Probate and Family Court indicating that Ms. Santana is the personal representative for the Estate of Brenda I. Potvin.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Estate of Brenda I. Potvin, Deceased, Susan Santana, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent".