Opinion
15060-21
02-18-2022
Charles Brown & Kenita Brown Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 2, 2022, respondent filed in the above-docketed matter a Motion To Substitute Parties and Change Caption. Therein, respondent explained, and attached supporting documentation, that petitioner Charles Brown had died after the filing of the petition herein and that petitioner Kenita Brown was continuing this case case on behalf of the deceased Charles Brown as the surviving spouse pursuant to Texas law. The motion additionally indicated that there was no objection to the granting thereof. The premises considered, it is
ORDERED that respondent's just-referenced Motion To Substitute Parties and Change Caption is granted in that, pursuant to Texas law, "Estate of Charles Brown, Deceased, Kenita Brown, Surviving Spouse" is substituted for "Charles Brown" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of Charles Brown, Deceased, Kenita Brown, Surviving Spouse, and Kenita Brown, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the time within which petitioners shall file an Amended Petition is hereby extended to April 1, 2022. If the Amended Petition is not received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioners are reminded that a petition form is available on the Court's website at www.ustaxcourt.gov.