Opinion
8750-20
07-25-2022
PAUL POEHLER & PATRICIA E. POEHLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
We continued this case from the Court's October 18, 2021, remote trial session for cases affiliated with Atlanta, Georgia, and the undersigned retained jurisdiction.
On July 22, 2022, petitioners, Paul and Patricia E. Poehler, filed an unopposed motion to substitute parties and change caption. The motion advised that Ms. Poehler passed away subsequent to the filing of the petition, an estate was filed in Harris County, Georgia, and petitioner Paul Poehler was sworn in as administrator of the estate. The motion did not, however, include documentation reflecting Mr. Poehler's appointment as representative of Ms. Poehler's estate by a court of competent jurisdiction. Upon due consideration, it is
ORDERED that, on or before August 24, 2022, petitioners shall file a supplement to the motion that includes a copy of the letters of administration or letters testamentary reflecting the appointment of Paul Poehler as representative for the estate of Patricia E. Poehler, deceased, by a court of competent jurisdiction.