Opinion
1134-22S
01-26-2023
RICHARD ALLEN BRUCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is scheduled for trial at the Court's March 13, 2023, Phoenix, Arizona, trial session. On January 23, 2023, Annette Cohen, on behalf of petitioner, filed a Motion to Substitute Parties and Change Caption. The documents attached to the motion infers that petitioner is deceased. Ms. Cohen attached a Letters Testamentary, filed December 8, 2022, by the Superior Court of California, County of Los Angeles. This Letters Testamentary states that Ms. Cohen and Joanne Clifford were named co-executors of the Estate of Richard Brucker.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended to read "Richard Allen Brucker, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on the Court's own motion, this case is hereby stricken from the above-referenced trial session and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, on or before May 1, 2023, respondent shall file a response or objection to petitioner's motion and in his submission, respondent shall set forth the names, mailing addresses, and telephone numbers of any ascertainable heirs at law of the deceased petitioner, based upon a diligent search. Respondent shall also provide a copy of the decedent's death certificate.