Opinion
22401-21S
01-26-2023
TERANCE VON KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is scheduled for trial at the Court's February 27, 2023, Miami, Florida trial session.
On January 24, 2023, respondent filed a Motion for Continuance. In his motion, respondent states that petitioner died after the petition in this case was filed, and more time is needed to determine (1) whether a representative or fiduciary is authorized to act on behalf of petitioner's estate; (2) whether a probate proceeding is currently open; and (3) whether petitioner has any ascertainable heirs at law.
Upon due consideration of respondent's motion and for cause, it is
ORDERED that the caption of this case is amended to read "Terance Von Knight, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion for Continuance, filed January 24, 2023, is granted and this case is hereby stricken from the Court's February 27, 2023, Miami, Florida trial session and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, on or before May 1, 2023, respondent shall file a report setting forth, based upon a diligent search conducted by respondent, and with respect to the deceased petitioner, the names, mailing addresses, and telephone numbers of any heirs at law of the deceased petitioner; whether administration of an estate has been opened for the deceased petitioner; and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. Respondent shall also provide a copy of the decedent's death certificate. It is further
ORDERED that, on or before May 1, 2023, respondent shall file an appropriate motion should the deceased petitioner's known heirs at law, if any, remain nonresponsive.