Opinion
17213-23L
08-06-2024
TIMOTHY CONGEMI & DARLENE KOZLOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the status report, filed August 5, 2024, by respondent in the above-docketed matter, and the representations therein concerning the death of petitioner Darlene Kozlowski, it is
ORDERED that the caption of this case shall be amended to read: "Timothy Congemi & Darlene Kozlowsk. Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before September 6, 2024, respondent shall file an appropriate motion in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968). The Court would also expect respondent and petitioner Timothy Congemi simultaneously to file submit a corresponding Stipulation of Settled Issues.