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Deceased v. Comm'r of Internal Revenue

United States Tax Court
Apr 10, 2023
No. 1843-20S (U.S.T.C. Apr. 10, 2023)

Opinion

1843-20S

04-10-2023

WILLIAM IRVING, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

EUNKYONG CHOI, SPECIAL TRIAL JUDGE.

On March 23, 2023, petitioner's counsel filed a Motion to Clarify Order (index #33). On March 24, 2023, the Court served an Order (index #44) on respondent instructing them to file a response to petitioner's Counsel's Motion. On April 5, 2023, respondent filed a Response to the Court's Order (index #35), indicating to the Court that respondent's counsel conducted a search on the Suffolk County New York State Surrogate's Court website and found that on February 3, 2023, an Administration Petition was filed requesting that NYS Surrogate's Court appoint an administrator to petitioner's estate. The Administration Petition is attached hereto as Exhibit A. Based upon the online public records available for the NYS Surrogate's Court, Mr. Irving's listed heirs are cited to Show Cause as to why an administrator should not be appointed before the NYS Surrogate's Court on April 4, 2023. The Citation is attached hereto as Exhibit B. On April 7, 2023, respondent filed the above-referenced attachments.

Upon due consideration it is hereby

ORDERED that, on or before June 6, 2023, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case. It is further


Summaries of

Deceased v. Comm'r of Internal Revenue

United States Tax Court
Apr 10, 2023
No. 1843-20S (U.S.T.C. Apr. 10, 2023)
Case details for

Deceased v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM IRVING, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 10, 2023

Citations

No. 1843-20S (U.S.T.C. Apr. 10, 2023)