Opinion
17892-21
11-22-2022
GREGORY H. LYNCH & CHERYL A. LYNCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Judge
By Motion to Substitute Parties and Change Caption filed October 18, 2022, and supplemented November 7, 2022, petitioners' counsel seeks to amend the caption of this case to reflect that Cheryl A. Lynch is the successor in interest for Gregory H. Lynch, Deceased. Counsel explains in the motion as supplemented that "[d]ue to the Estate Planning measures, Petitioners have avoided the Probate process" and there are no Letters Testamentary or other documents to appoint Ms. Lynch as such. The motion as supplemented does not indicate whether respondent's counsel has any objection to the granting of the motion.
Upon due consideration of the record of this case, it is
ORDERED that, on or before December 16, 2022, the parties shall show cause in writing why petitioners' motion as supplemented should not be granted in that, pursuant to Cal. Civ. Proc. Code §377.33, Cheryl A. Lynch is appointed Special Administrator of the Estate of Gregory H. Lynch, Deceased, solely for the purposes of maintaining the instant proceeding and the caption changed to read "Estate of Gregory H. Lynch, Deceased, Cheryl A. Lynch, Special Administrator, and Cheryl A. Lynch, Petitioners v. Commissioner of Internal Revenue, Respondent".