Opinion
2268-22
08-01-2024
HOWARD LARNARD, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 25, 2024, respondent filed a Motion to Substitute Parties and Change Caption. In his motion, respondent asserts that: (1) after filing the Petition to commence this case, petitioner died in April 2022; (2) Vilma Miliauskas and Michael Larnard have been appointed by a court of competent jurisdiction as co-special administrators of petitioner's estate; (3) Vilma Miliauskas and Michael Larnard in their capacity as co-special administrators of petitioner's estate wish to represent the estate in this case and should be substituted for petitioner; and (4) Vilma Miliauskas and Michael Larnard have no objection to the granting of respondent's motion. A copy of petitioner's death certificate, as well as the co-special administrators' Letters of Special Administration are attached to respondent's motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted, in that it is
ORDERED that Vilma Miliauskas and Michael Larnard in their capacities as co-special administrators of the Estate of Howard Larnard are substituted for petitioner in this case, and in that, it is further
ORDERED that the caption of this case is amended to read: "Estate of Howard Larnard, Deceased, Vilma Miliauskas and Michael Larnard, Co-Special Administrators, Petitioner(s) v. Commissioner of Internal Revenue, Respondent".