Opinion
20102-19
05-01-2024
EVELYN SOLOMON, JULIAN SOLOMON, GUARDIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioner filed the petition on November 12, 2019, seeking review of a notice of deficiency issued to her for her 2015 tax year. On July 15, 2021, Julia Solomon was appointed as guardian of petitioner's estate by the Palm Beach County Circuit Court of Miami, Florida.
On April 25, 2024, petitioner's counsel filed a Notice of Unavailability, which is in nature a Status Report, informing the Court that petitioner has died.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). Even if there has been no administration of the deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. Id.
Upon due consideration, it is
ORDERED that petitioner's Notice of Unavailability is recharacterized as petitioner's Status Report. It is further
ORDERED that the caption of this case is amended to read: "Evelyn Solomon, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that at a reasonable date and time, but no later than June 3, 2024, the parties shall confer as to the present status of this case, including (1) the names and addresses of decedent's heirs at law and (2) whether decedent's heirs at law intend to probate decedent's estate. It is further
ORDERED that, on or before June 24, 2024, the parties shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph.