Opinion
7450-23S
07-21-2023
ESTATE OF EDWARD J. NOLAN, DECEASED, FRANCIS X. NOLAN, EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the record in the above-docketed matter, and to clarify the nature of the proceeding and appropriate fiduciary representation with respect thereto, it is
ORDERED that the Clerk of the Court is directed to add the letter "L" to the docket record and other records of the Court and to process this case to trial or other disposition according to the Lien and Levy Action procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before August 17, 2023, Francis X. Nolan shall file a report confirming whether Francis X. Nolan or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Edward J. Nolan, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in dismissal of the instant case or other appropriate action by this Court.