Opinion
14351-20
09-20-2021
Wilbur Lee Swam Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on December 7, 2020. That petition seeks review of the notice of deficiency dated November 16, 2020, issued to petitioner for tax year 2017. That petition was not signed by petitioner or a practitioner admitted to practice before the Tax Court. The record in this case further reflects that petitioner died on April 7, 2021.
On September 13, 2021, Linda Joyce Kristenson filed a Status Report informing the Court of the present status of this case. Among other things, in her Report Ms. Kristenson asserts she qualifies as statutory executory for decedent's estate under section 2203. See Allen v. Commissioner, T.C. Memo. 1999-385.
The foregoing considered, it is
ORDERED that, on or before October 20, 2021, respondent shall file a Response to this order. Among other things, in his Response respondent shall set forth and fully discuss respondent's position as to whether Ms. Kristenson qualifies as statutory executor for decedent's estate. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Linda Joyce Kristenson at the address which she listed for herself in the July 26, 2021, amended petition.
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