Opinion
23009-22
12-08-2023
MARC BECKER & CARYN SEIDMAN-BECKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This case is calendared on the Court's January 22, 2024, New York, New York, trial session. On November 1, 2023, petitioners' counsel filed, at docket entry #11, a Motion to Substitute Parties and Change Caption. See Tax Court Rule 63(a). In that Motion, petitioners' counsel represented that petitioner Marc Becker died on August 14, 2023, and that petitioner Caryn Seidman-Becker, as his surviving spouse, was authorized to act as his representative in this proceeding. However, no documentation was provided establishing Ms. Seidman-Becker's legal authority to act on behalf his estate.
On December 4, 2023, petitioners' counsel filed, at docket entry #14, a revised Motion to Substitute Parties and Change Caption. Attached to the Motion is a copy of Mr. Becker's death certificate and a Certificate of Voluntary Administration issued by the Surrogate's Court of the State of New York, New York County, appointing Ms. Seidman-Becker as voluntary administrator of the Estate of Marc Becker. The Certificate of Voluntary Administration says that Ms. Seidman-Becker, as voluntary administrator, is authorized "to settle with IRS for 2018 Tax Year $0." We will grant the revised Motion and deny as moot the motion filed at docket entry #11.
In consideration of the foregoing, it is
ORDERED that petitioners' Motion to Substitute Parties and Change Caption, filed December 4, 2023, at docket entry #14, is granted in that the caption of this case is amended to read: "Caryn Seidman-Becker & Estate of Marc Becker, Deceased, Caryn Seidman-Becker, Voluntary Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Motion filed November 1, 2023, at docket entry #11, is denied as moot. It is further
ORDERED that, on or before January 5, 2024, the parties shall submit decision documents or file a joint status report informing the Court of the then-present status of the case.