Opinion
6283-21
08-03-2022
MICHAEL T. HUGHES, DECEASED, & BARBARA A. HUGHES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
This case was continued from the Trial Session of the Court on May 23, 2022, in Chicago, Illinois, with jurisdiction retained by this Division of the Court.
On February 25, 2022, counsel for petitioner Barbara A. Hughes filed with the Court a Motion to Substitute Parties and Change Caption which requested the Court substitute Petitioner Michael T. Hughes, now deceased, with his estate and revise the caption in this case to reflect the recent death of Michael T. Hughes. Attached to the Motion as Exhibit A was Michael T. Hughes Certification of Death Record indicating he died on February 4, 2022. Mr. Hughes timely petitioned this Court for review of a deficiency determination concerning he and Mrs. Hughes' 2017 tax year prior to his death.
By Order of the Court dated March 10, 2022, the caption of this case was amended to read: Michael T. Hughes, Deceased, & Barbara A. Hughes, Petitioners v. Commissioner of Internal Revenue, Respondent. On April 5, 2022, the parties filed with the Court a First Supplement to Motion to Substitute Parties and Change Caption. Because there will not be a representative of Mr. Hughes' estate appointed; and no person is authorized to act before this Court, the caption will not be further amended.
Upon due consideration, and for cause, it is
ORDERED that petitioners' Motion to Change or Correct Caption, filed February 25, 2022, as supplemented is denied as moot as the caption of this case has already been amended and will not be further amended.