Opinion
8083-22
04-29-2024
CLAIRE MARIE DEHART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge.
On April 26, 2024, docket entry 25, respondent filed a Motion to Substitute Parties and Change Caption requesting that the Court substitute Renee Roth, next of kin, as a party in this case and change the caption of this case to read as follows: Claire Marie Dehart, Deceased, Renee Roth, Next of Kin, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Respondent's Motion indicates that Petitioner Claire Marie DeHart passed away on September 2, 2023, which date is subsequent to the filing of the petition in this case. Respondent attached a copy of petitioner's death certificate thereto as Exhibit A. On October 25, 2023, Renee Roth was appointed the next of kin by the state of New Jersey. Respondent attached a copy of the affidavit thereto as Exhibit B. Respondent has been advised that petitioner Claire Marie DeHart, deceased, did not leave a will. Thus, there is no duly authorized representative available to act on behalf of the estate. At present, the only ascertainable heirs at law of the decedent are two surviving adult children, one of which resided with their mother, Claire Marie DeHart, Renee Roth and Amber A. Lee. Respondent's counsel spoke to petitioner's daughter, Renee Roth, and she stated that both, she and her sister, have no objection to the granting of this motion.
After due consideration, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed April 26, 2024, docket entry 25, is granted. It is further
ORDERED that the caption of this case is amended to read: "Claire Marie Dehart, Deceased, Renee Roth, Next of Kin, Petitioner, v. Commissioner of Internal Revenue, Respondent."