Opinion
11998-22S
03-06-2023
BRIAN E. HARRIS & LAURA P. HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge.
By Notice dated December 23, 2033, this case is calendared for trial at the Court's San Francisco, California trial session commencing April 17, 2023. In a status report filed by petitioner Brian E. Harris dated February 9, 2023, petitioner advises that petitioner Laura P. Harris is deceased and requests that the caption of this matter is changed to reflect same. Petitioner further asserts that the parties are working with the IRS Office of Appeals to resolve this matter.
Upon due consideration, it is
ORDERED that petitioner shall, on or before March 17, 2023, file a motion to change caption as indicated above and provide the appropriate documentation confirming the death of petitioner Laura P. Harris. It is further
ORDERED that respondent shall, on or before March 17, 2023, file an objection, if any, to petitioner's request to change the caption in this matter. It is further
ORDERED that the parties shall, on or before March 31, 2023, file status report(s) (joint or separate) advising the Court as to the then present status of this matter.
This Order constitutes official notice of its contents to the parties.