Opinion
2704-23
05-02-2023
RONALD LEMAY & MICHELLE LEMAY, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 1, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Michelle Lemay and to Change Caption. Therein, respondent states that petitioner Michelle Lemay died before the filing of the Petition to commence this case and that no fiduciary or representative has been duly appointed to act on behalf of the estate. However, the Court notes that the Motion appears to provide no information regarding the decedent's heirs at law and that there is no copy of the decedent's death certificate attached thereto.
In consideration of the foregoing, it is
ORDERED that, at a reasonable date and time, but no later than June 2, 2023, the parties shall confer as to the present status of this case, including (1) the names and addresses of the decedent Michelle Lemay's heirs at law, (2) whether the decedent's heirs at law intend to probate the decedent's estate, and (3) whether the decedent's heirs at law object to the granting of respondent's above-referenced Motion. It is further
ORDERED that, on or before June 20, 2023, respondent shall file a supplement to his above-referenced Motion, addressing the matters listed in the preceding ordered paragraph, and shall attach a copy of the decedent's death certificate thereto.