Opinion
28046-22
10-03-2023
THIENCOLT LEQUANG & CHRISTINE T. LEQUANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 26, 2023, respondent filed a motion to change or correct caption. Upon due consideration, it is
ORDERED that respondent's Motion to Change or Correct Caption, filed September 26, 2023, is recharacterized as respondent's Motion to Substitute Parties and Change Caption. It is further ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted, in that it is:
ORDERED that, pursuant to section 377.33 of the California Code of Civil Procedure, Christine T. Lequang, as the successor in interest of Thiencolt Lequang, Deceased, is appointed special administrator of the Estate of Thiencolt Lequang, Deceased, solely for the purpose of maintaining this proceeding. It is further
ORDERED that the Estate of Thiencolt Lequang, Deceased, Christine T. Lequang, Special Administrator, is substituted for petitioner Thiencolt Lequang in this case. It is further
ORDERED that the caption of this case is amended to read: "Christine T. Lequang & Estate of Thiencolt Lequang, Deceased, Christine T. Lequang, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".