Opinion
6830-17
05-18-2023
STEVEN E. HODGKIN & SHEILA A. HODGKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge.
On December 29, 2022, the Court issued an Order directing the parties to file a joint report of the then-current status of this case on or before April 28, 2023. On May 10, 2023, petitioners filed a status report in this case. Respondent failed to file a status report in this case. According to petitioners' status report, petitioner Steven E. Hodgkin died on December 31, 2022, his estate will be probated in San Bernardino County, California, and petitioner Sheila A. Hodgkin is expected to be the executor of Steven E. Hodgkin's estate. Petitioners further report that on March 9, 2023, petitioner Sheila A. Hodgkin provided to respondent's counsel a Form 8857, Request for Innocent Spouse Relief. Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Steven E. Hodgkin, Deceased, and Sheila A. Hodgkin, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent shall file a status report in this case on or before May 26, 2023. It is further
ORDERED that on or before July 7, 2023, the parties shall file (jointly or separately) a motion for substitution of proper party or a status report advising the Court whether petitioner Sheila A. Hodgkin or another individual has been appointed the executor, personal representative, or fiduciary for petitioner Steven E. Hodgkin's estate by a court of competent jurisdiction, and the status of petitioner Sheila A. Hodgkin's request for innocent spouse relief.