Opinion
14543-20S
09-21-2021
George Hatch & Catherine Hatch Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 27, 2021, respondent filed in the above-docketed matter a Motion To Substitute Parties and Change Caption, advising as to the death of petitioner George Hatch and of his will naming petitioner Catherine Hatch as personal representative of the estate. First and second supplements to the motion then followed on July 1, 2021, and August 31, 2021, respectively. In the latter, respondent indicated, and attached documentation reflecting, that Catherine Hatch had been appointed personal representative for the Estate of George Hatch, Deceased, by the Montana Fifth Judicial District, Madison County.
Accordingly, the premises considered, it is
ORDERED that the just-referenced Motion To Substitute Parties and Change Caption, as supplemented, is granted in that the "Estate of George Hatch, Deceased, Catherine Hatch, Personal Representative" is substituted for "George Hatch" as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case is changed to read "Estate of George Hatch, Deceased, Catherine Hatch, Personal Representative, and Catherine Hatch, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Court's records shall be amended to reflect the following address for petitioners: 27 Sugarbeet Row Whitehall, MT 59759. It is further
ORDERED that the time within which petitioner Catherine Hatch shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to October 15, 2021. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Ratification of Petition may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioners a copy of the Court's earlier February 24, 2021, Order and accompanying form.
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