Bilotta v. Comm'r of Internal Revenue

Full title: JOSEPH W. BILOTTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Sep 11, 2023

No. 17004-16 (U.S.T.C. Sep. 11, 2023)

Opinion

17004-16

09-11-2023

JOSEPH W. BILOTTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro Judge

ORDER

Emin Toro Judge

This case was calendared for trial during the Court's January 17, 2023, Los Angeles, California, trial session. On January 13, 2023, respondent filed a Motion for Continuance of Trial (Doc. 77). By Order served January 17, 2023, respondent's Motion for Continuance of Trial was granted, and the undersigned judge retained jurisdiction.

On June 13, 2023, respondent filed a Status Report (Doc. 84) informing the Court that petitioner passed away and that "[p]etitioner's sister reached out to respondent's counsel to tell respondent's counsel that she is petitioner's successor and has authority to represent his estate." Respondent requested time to file a Motion to Substitute Party.

On June 23, 2023, respondent filed a Status Report (Doc. 86) informing the Court that "[r]espondent is conceding the deficiency in full in this case. The parties need to be able to file a decision document reflecting respondent's concession with the Tax Court. However respondent's counsel was informed that petitioner passed away this fall. The parties need time to file a Motion to Substitute Party with the Court." Respondent's Status Report further provided that "[p]etitioner's sister reached out to respondent's counsel to tell respondent's counsel that she is petitioner's successor and has authority to represent his estate. Petitioner's sister emailed documentation to respondent's counsel. Respondent's counsel has reviewed the documentation and determined it is not sufficient evidence to show the sister represents the estate."

On September 4, 2023, respondent filed a Status Report (Doc. 88) requesting additional time to file a Motion to Substitute Party with the Court.

Upon due consideration, it is hereby

ORDERED that the Clerk of the Court shall change petitioner's service preference from "electronic" to "paper," and make service at the address for petitioner in page 1 of petitioner's Petition. It is further

ORDERED that, on or before November 1, 2023, respondent shall file with the Court a report describing the status of the case.