Opinion
20379-21
03-14-2023
PARBHUBHAI V. PATEL, DECEASED & KAMUBEN P. PATEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of respondent's Status Report, filed February 10, 2023, it is
ORDERED that, on or before April 17, 2023, petitioners shall file a Status Report and therein (1) identify the person or entity that has the proper capacity to represent petitioner Parbhubhai V. Patel, Deceased, in this case and (2) state whether that person or entity intends to file an appropriate Motion to Substitute Parties and Change Caption. Petitioners shall attach to their report all relevant documentation establishing any representative's capacity to represent decedent.