Opinion
21580-19
03-23-2022
Alice J. Coggin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
On March 17, 2022, petitioner through counsel filed in the above-docketed matter, a Motion To Substitute Parties and Change Caption. The motion advised that petitioner had died on October 17, 2021 and that Wanda Woodford has been qualified as the Personal Representative of the Estate of Alice Jeans Coggin, Deceased, in Alamance County, North Carolina.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that petitioner's counsel's Motion To Substitute Parties and Change Caption is granted in that the caption of this case is amended to read "Estate of Alice Jeans Coggin, Deceased, Wanda Woodford, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before April 15, 2022, petitioner's counsel shall file a report and shall attached thereto a copy of the death certificate for Alice Jeans Coggin and the letters testamentary appointing Wanda Woodford as Personal Representative and Ms. Woodford's current address and telephone number.