Opinion
12932-22S
07-03-2023
LAUREL L. HAYES, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
On June 27, 2023, and in response to the Court's Order to Show Cause, served, March 27, 2023, Michael Patrick Hayes filed with the Court a certified copy of the Letters of Administration issued on April 18, 2023, in the Circuit Court for Charlotte County, Florida Probate Division and a copy of Ms. Hayes' death certificate. This letter appointed Michael Patrick Hayes as personal representative of Laurel L. Hayes' estate.
Upon due consideration and for cause, it is ORDERED that the Order to Show Cause, served March 27, 2023, is hereby discharged. It is further
ORDERED that the caption of this case is amended to read "Estate of Laurel L. Hayes, Deceased, Michael Patrick Hayes, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court shall change petitioner's mailing address in the Court's records to Mr. Hayes' address listed on the certificate of service attached to the Commissioner's status report, filed March 21, 2023. It is further
ORDERED that jurisdiction is no longer retained by the undersigned and this case is restored to the general docket for trial or other disposition.