Opinion
14412-21
01-13-2023
ELAINE J. CLAY & DENNIS A. CLAY, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The notice of deficiency upon which this case is based was issued to Dennis A. & Elaine J. Clay. The petition was signed by petitioners' CPA and states that petitioner Dennis Clay died before the petition was filed. However, the CPA failed to attach to the petition letters testamentary or letters of administration. By Order served June 29, 2022, the Court directed petitioner Elaine J. Clay to ratify the petition and to file letters testamentary or letters of administration. On August 29, 2022, petitioner Elaine J. Clay filed a ratification of petition. Also on August 29, 2022, petitioner Elaine J. Clay filed a Report, to which she attached a Certificate of Grant of Letters appointing her as executrix of the Estate of Dennis Clay.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Elaine J. Clay and Estate of Dennis A. Clay, Deceased, Elaine J. Clay, Executrix, Petitioners v. Commissioner of Internal Revenue, Respondent".