Opinion
14223-20
03-16-2022
Gary Lew Miner & Maureen Kennedy Miner Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
On March 14, 2022, respondent filed a status report in this case representing that the parties reached a tentative basis for settlement in early February 2022, but that petitioner husband Gary Lew Miner had subsequently died. Respondent reports that his counsel is in the process of preparing a proposed stipulated decision consistent with the parties' tentative settlement.
The caption of this case will need to be changed before the Court can enter a decision reflecting the parties' settlement. To do that, we will need a motion to change caption or (in the absence of a motion) a copy of petitioner husband's death certificate and information as to who has been appointed executor or administrator of the estate. See Tax Court Rules 60(c), 63(a).
In consideration of the foregoing, it is
ORDERED that, on or before May 2, 2022, the parties shall file a status report (jointly if possible, otherwise separately) detailing the then-present status of the case.