Opinion
5402-22
10-03-2022
FRANCISCO A. GRULLON, JR. & DINORAH M. GRULLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioners filed the petition on February 25, 2022, seeking review of a notice issued to them for their 2019 tax year. On September 20, 2022, petitioners filed an amended petition, which informs the Court that petitioner Francisco A. Grullon, Jr., has died and attached thereto a copy of petitioner Francisco A. Grullon, Jr.'s death certificate indicating that petitioner died on May 22, 2022.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). Even if there has been no administration of the deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. Id.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Francisco A. Grullon, Jr., Deceased, and Dinorah M. Grullon, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that at a reasonable date and time, but no later than November 4, 2022, the parties shall confer as to the present status of this case, including (1) the names and addresses of decedent's heirs at law and (2) whether decedent's heirs at law intend to probate decedent's estate. It is further
ORDERED that, on or before November 28, 2022, respondent shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph.