Opinion
35875-21
07-01-2024
DAVID EHRLICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 6, 2024, respondent filed a Motion to Substitute Parties and Change Caption which did not include the attachments referenced in the motion. By Order served June 11, 2024, the Court directed respondent to file a supplement to his motion.
On June 28, 2024, respondent filed another Motion to Substitute Parties and Change Caption with the necessary attachments included therewith. Respondent states in his motion that (1) after the Petition in this case was filed, petitioner died in October 2022; (2) in August 2023 Louis D. Paolina, Jr. was appointed as executor of petitioner's probate estate by the Probate Court of Travis County, Texas; (3) Louis D. Paolina, Jr., as the executor of petitioner's estate, should be substituted for petitioner in order to continue to prosecute this case on petitioner's behalf; and (4) petitioner's current counsel of record, Mark E. Cedrone, will not be representing petitioner's estate in this case. To ensure an adequate opportunity for Mr. Paolina to be heard notwithstanding a representation by respondent that Mr. Paolina has no objection to the granting of respondent's motion, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed June 28, 2024, is recharacterized as a First Amended Motion to Substitute Parties and Change Caption. It is further
ORDERED that, on or before July 22, 2024, Louis D. Paolina, Jr. shall file an objection, if any, to respondent's Motion to Substitute Parties and Change Caption. It is further
ORDERED that, pending further direction by the Court, the caption of this case is amended to read: "David Ehrlich, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before July 22, 2024, petitioner's current counsel of record, Mark E. Cedrone, shall file an appropriate Motion to Withdraw as Counsel. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve this Order on Louis D. Paolina, Jr. at the address listed for him in the certificate of service attached to respondent's First Amended Motion to Substitute Parties and Change Caption.