Opinion
6026-21S
01-20-2022
Denise M. Ashworth Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 19, 2021, Ella Ingraham filed a Motion To Substitute Parties and Change Caption. Among other things, in her motion Ms. Ingraham states/indicates that: (1) petitioner Denise M. Ashworth (Ms. Ingraham's mother) died on March 15, 2021, after the petition in this case was filed; and (2) she (Ms. Ingraham) is the duly appointed executrix for decedent's estate. On January 10, 2022, Ms. Ingraham filed a Letter Dated January 2, 2022. In her Letter Ms. Ingraham states that: (1) she is named as executrix in her mother's will but (2) that will has not been probated and does not need to be probated under Vermont law.
In pertinent part, Tax Court Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." Upon due consideration, it is
ORDERED that, on or before February 9, 2022, respondent shall file an Objection, if any, to Ella Ingraham's above-referenced motion, as amplified by Ms' Ingraham's Letter Dated January 2, 2022. Failure to comply with this Order may result in the granting of the motion. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Ella Ingraham at the address Ms. Ingraham listed for herself in the July 19, 2021, motion