Opinion
7453-22
10-27-2022
MONIQUE S. ALLEN, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 24, 2022, respondent filed in the above-docketed matter a Motion To Substitute Parties and Change Caption, advising that Monique S. Allen had died after the filing of the petition in this case and that Christopher Allen had been appointed executor for the Estate of Monique S. Allen, Deceased, as reflected in attached Letters Testamentary, dated October 7, 2022, issued by the Superior Court of California, County of Santa Barbara. The motion further indicated that there was no objection to the granting thereof.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that respondent's just-referenced Motion To Substitute Parties and Change Caption is granted in that it is further
ORDERED that "Estate of Monique S. Allen, Deceased, Christopher Allen, Executor" is substituted for "Monique S. Allen" as the party petitioner. It is further
ORDERED that the caption of this case shall be amended to read "Estate of Monique S. Allen, Deceased, Christopher Allen, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent".