Opinion
664-23
09-28-2023
RAYMOND H. ETHIER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The Petition in this case seeks review of notices of deficiency issued to Raymond H. Ethier for the taxable years 2018 and 2019. The Petition states that Mr. Ethier is deceased, and that the case is brought by J.R.M. Prince, the personal representative of the decedent's estate. 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 hear the case, it is
ORDERED that, on or before October 30, 2023, petitioner shall file a report and shall attach thereto (1) a copy of the decedent Raymond H. Ethier's death certificate and (2) a copy of the letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing J.R.M. Prince as personal representative of the decedent's estate.