Opinion
26712-21S
06-01-2023
FRANCES COOPER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served February 28, 2023, the Court directed Ms. Hirschfeld to file a Motion of Substitution of Party and to Change Caption attaching thereto the corresponding letters testamentary or letters of administration showing that Ms. Hirschfeld has been appointed the executor, personal representative, or fiduciary for the Estate of Frances Cooper by a court of competent jurisdiction. On May 25, 2023, Ms. Hirschfeld filed a Motion for Extension of Time.
Upon due consideration, it is
ORDERED that Ms. Hirschfeld's above-referenced motion is granted in that the time with which Ms. Hirschfeld shall file a Motion of Substitution of Party and to Change Caption is extended to November 22, 2023. It is further
ORDERED that, if Ms. Hirschfeld fails to file a Motion of Substitution of Party and to Change Caption, on or before December 22, 2023, respondent shall file an appropriate jurisdictional motion.