Opinion
3809-24S
07-22-2024
STACY IMEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 6, 2024, petitioner Stacy Imel filed the Petition to commence this case, seeking review of a notice of deficiency issued to her and her spouse, Chad W. Imel, for their 2021 tax year. On July 17, 2024, respondent filed a Motion to Substitute Parties and Change Caption, stating therein that (1) Chad W. Imel (decedent) died prior to the filing of the Petition, (2) petitioner Stacy Imel filed the Petition on behalf of herself and the decedent's estate, (3) Stacy Imel has been appointed by a court of competent jurisdiction as the executrix of the decedent's estate, and (4) petitioner Stacy Imel does not object to the granting of respondent's motion. Respondent attached to his motion a copy of the court order appointing Ms. Imel as the executrix of the decedent's estate.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted in that the Estate of Chad W. Imel, Deceased, Stacy Imel, Executrix is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Stacy Imel and Estate of Chad W. Imel, Deceased, Stacy Imel, Executrix, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before August 14, 2024, petitioner Stacy Imel shall file a proper Ratification of Petition (see form attached) in her capacity as executrix of the Estate of Chad W. Imel, Deceased.
RATIFICATION OF PETITION
I have read the Petition filed on March 6, 2024, and on behalf of the petitioner Estate of Chad W. Imel, Deceased, I hereby ratify and affirm the filing of that Petition by my signature below.