Opinion
7791-22
04-04-2023
HELEN M. HANSEN AND CECIL L. HANSEN, DECEASED, HELEN M. HANSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
On March 29, 2023, the parties filed a Motion to Substitute Parties and Change Caption. In that motion, the parties assert that (1) petitioner Cecil L. Hansen died before the petition was filed, and (2) on March 7, 2022, petitioner Helen M. Hansen was appointed Administrator of the Estate of Cecil L. Hansen, Deceased, by a court of competent jurisdiction in the county of Pocahontas, Iowa. A copy of the order appointing Ms. Hansen as administrator of the Estate of Cecil L. Hansen, Deceased, is attached to the motion. Accordingly, the Court is satisfied that Helen M. Hansen, in her capacity as Administrator of decedent's estate, should be substituted in this case for petitioner Cecil L. Hansen, Deceased.
Upon due consideration, it is
ORDERED that the Motion to Substitute Parties and Change Caption, filed March 29, 2023, is granted and the Estate of Cecil L. Hansen, Deceased, Helen M. Hansen, Administrator is substituted for petitioner Cecil L. Hansen, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Estate of Cecil L. Hansen, Deceased, Helen M. Hansen, Administrator and Helen M. Hansen, Petitioners v. Commissioner of Internal Revenue, Respondent".