Opinion
9481-24S
08-08-2024
ESTATE OF JOSEPH SILVER, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent PAUL BREVDA, PERSONAL REPRESENTATIVE, Petitioner(s)
ORDER
Kathleen Kerrigan Chief Judge
The Petition filed to commence this case on June 10, 2024, seeks review of a notice of deficiency issued to Joseph Silver for the taxable year 2021. However, the Petition indicates that Mr. Silver is deceased, and that this case is brought on his behalf by Paul Brevda in his capacity as personal representative of the estate. Yet, no letters testamentary, letters of administration, or other probate papers issued by a state court of competent jurisdiction, duly appointing Mr. Brevda as personal representative of the decedent's estate, are attached to the Petition, nor do such letters or papers appear elsewhere in the record.
To ensure that this case has been brought by a fiduciary entitled to institute a case on behalf of the decedent's estate, and that the Court has jurisdiction to enter a decision in the case, see Fehrs v. Commissioner, 65 T.C. 346 (1975), it is
ORDERED that, on or before August 30, 2024, the parties shall file a joint report and shall attach thereto copies of (1) the decedent Joseph Silver's death certificate and (2) the letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing Paul Brevda as personal representative of the decedent's estate. It is further
ORDERED that action on the parties' Proposed Stipulated Decision filed on August 7, 2024, shall be held in abeyance pending further direction by the Court.