Opinion
3001-20
01-02-2024
LARRY W. COLE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case was calendared for trial at the October 2, 2023, Oklahoma City, Oklahoma, Trial Session of the Court. On August 30, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (motion to dismiss) informing the Court that petitioner died after filing the Petition commencing this case and attached to his motion a copy of petitioner's certificate of death. In his motion respondent provided the names and addresses of petitioner's heirs. On August 31, 2023, respondent filed a Motion for Continuance. By Order served September 7, 2023, the Court granted respondent's motion for continuance, retained jurisdiction, held respondent's motion to dismiss in abeyance, and directed petitioner's heirs to file a motion for substitution of proper party by October 4, 2023, if they wished to prosecute this case on petitioner's behalf. No motion for substitution of proper party has yet been filed by any of petitioner's heirs.
On December 8, 2023, respondent filed a Status Report informing the Court that Jeanne Cole had retained counsel and had been appointed as a personal representative to petitioner's estate. Upon due consideration and for cause, it is
ORDERED that, on or before February 2, 2024, Jeanne Cole shall file a Response to this Order advising the Court whether she or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Larry W. Cole, Deceased, by a court of competent jurisdiction and shall attached to the report a copy of the letters of administration or letters testamentary, if any, issued to the fiduciary of decedent's estate, or other evidence corroborating that the fiduciary is empowered to act for the estate. It is further
ORDERED that, on or before March 4, 2024, if Jeanne Cole wishes to prosecute this case on behalf of petitioner, she shall file a motion for substitution of proper party. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order upon Jeanne Cole, Michael Cole, and Jina Crockett, at the addresses stated in respondent's motion to dismiss.