Opinion
603-20
03-29-2022
LUCIA SCARTOCCI, BRIAN KOWALCZYK, NEXT FRIEND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This case is scheduled for trial at the Tax Court's Philadelphia, Pennsylvania, session beginning April 18, 2022. We previously recognized Brian Kowalski as next friend of petitioner Lucia Scartocci and amended the caption of this case accordingly. On March 28, 2022, the Commissioner filed a motion (Doc. 20), to change or correct caption, informing the Court that Ms. Scartocci had passed away and that the State of New Jersey Mercer County Surrogate's Court issued an Affidavit of Next Kin by which Brian Kowalczyk was effectively appointed administrator of the Estate of Lucia Scartocci. It is
ORDERED that the motion to change or correct caption is granted, and that the caption in this case is corrected to read "Estate of Lucia Scartocci, Brian Kowalczyk, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent". 1