Opinion
15059-18
10-07-2021
Jesse Alvarado & Maria de Lourdes Velasquez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland Judge
On September 30, 2021, petitioner Jesse Alvarado filed with the Court a Motion for Extension of Time, and Memorandum in Support of Motion for Extension of Time, indicating the recent passing of petitioner Maria de Lourdes Velasquez. Petitioner's Memorandum in Support of Motion for Extension of Time attached a copy of Ms. Velasquez's Death Certificate.
By Order dated October 5, 2021, the Court directed Petitioner Jesse Alvarado to inform the Court of the name, address, phone and email of the court appointed executor or administrator of the Estate of Maria de Lourdes Velasquez and provide the Court with a copy of the letters testamentary or letters of administration issued by a California court to such person by December 13, 2021.
In the interim, until an executor or other administrator of the estate is appointed to act on behalf of the estate, the case caption will be updated to reflect the death of Maria de Lourdes Velasquez.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended to read: "Jesse Alvarado and Maria de Lourdes Velasquez, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before December 13, 2021, petitioner Jesse Alvarado, or another person duly authorized under State law to institute an action on behalf of Maria de Lourdes Velasquez, Deceased shall file a motion to substitute party and to change caption, including therewith letters of administration or similar documentation evidencing his or her capacity to continue this action.
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