Opinion
27147-21
01-31-2023
DANA B. BUMGARDNER & CYNTHIA T. BUMGARDNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 13, 2022, petitioners filed a Motion to Substitute Parties and Change Caption, informing the Court that petitioner Dana B. Bumgardner died. However, petitioners failed to attached letters testamentary or letters of administration to their motion.
By Order served October 4, 2022, the Court directed petitioners to file a supplement to their motion stating whether petitioner Cynthia T. Bumgardner or any other person was appointed the executer, personal representative, or fiduciary of the Estate of Dana B. Bumgardner and attach thereto letters testamentary or letters of administration. On October 23, 2022, petitioners filed a supplement to their motion in which they state that there were not sufficient probate assets to open an estate and Cynthia T. Bumgardner is the surviving spouse of Dana B. Bumgardner and is named in his will to be the executor of his estate.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). Even if there has been no administration of the deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. Id.
Upon due consideration, it is
ORDERED that at a reasonable date and time, but no later than March 2, 2023, the parties shall confer as to the present status of this case, including (1) the names and addresses of decedent's heirs at law and (2) whether decedent's heirs at law intend to probate decedent's estate. It is further
ORDERED that, on or before March 23, 2023, the parties shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph and the parties' position as to whether, under North Carolina law, petitioner Cynthia T. Bumgardner has the capacity to represent decedent before this Court.