Opinion
8226-24
08-01-2024
SAMUEL J. ELIAS, DECEASED & ROBYN ELIAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 15, 2024, respondent filed in the above-docketed matter a Motion to Substitute Parties and Change Caption, advising that petitioner Robyn Elias had filed the petition on behalf of Samuel Elias in her capacity as executor of his estate. However, respondent did not attach documentation in support of Robyn Elias's appointment to act on behalf of Samuel J. Elias's estate.
Upon due consideration, it is
ORDERED that, on or before August 21, 2024, respondent shall file a supplement to the above-referenced Motion to Substitute Parties and Change Caption, attaching thereto a copy of any letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing Robyn Elias to act on behalf of Samuel J. Elias's estate. Respondent shall also indicate therein whether or not Robyn Elias objects to the granting of the motion.