Opinion
7846-19
03-09-2022
Grover S. Haywood Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Richard T. Morrison Judge
During an informal telephone call with the Court, Margie Haywood advised that she is the surviving spouse of petitioner and that petitioner died on April 29, 2021.
On June 24, 2021, the Court ordered respondent to, on or before August 23, 2021, file a status report that attaches a copy of petitioner's death certificate and information regarding whether administration of an estate has been opened for decedent petitioner.
On June 28, 2021, a proposed stipulated decision was filed with the Court. It was signed by respondent's counsel and by Margie Haywood.
On September 7, 2021, the Court ordered the parties to file a report setting forth (1) the names, mailing addresses, and telephone numbers of decedent petitioner's heirs at law, (2) whether administration of an estate has been opened for decedent petitioner, and (3) whether any person has been appointed as the executor, personal representative, or fiduciary for such estate, and attaching a copy of petitioner's death certificate.
As of the date of this Order, the Court has not received such information. Therefore, it is
ORDERED that, on or before April 29, 2022, respondent shall file a report setting forth, based upon a diligent search conducted by respondent, and with respect to decedent petitioner (1) the names, mailing addresses, and telephone numbers of any heirs at law of the decedent petitioner, (2) whether administration of an estate has been opened for the decedent petitioner, and (3) whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. Respondent shall also attach to the report a copy of decedent petitioner's death certificate.