Opinion
1527-24
04-30-2024
ISABEL V. POLANCO A.K.A ISABEL V. AYALA& HECTOR POLANCO, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served March 6, 2024, the Court directed petitioners to file a response stating whether any person was appointed the executor, personal representative, or fiduciary of the Estate of Hector Polanco and attach thereto letters testamentary or letters of administration. Petitioners failed to file a response.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). Even if there has been no administration of the deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. Id.
Upon due consideration, it is
ORDERED that at a reasonable date and time, but no later than May 30, 2024, the parties shall confer as to the present status of this case, including (1) the names and addresses of decedent's heirs at law and (2) whether decedent's heirs at law intend to probate decedent's estate. It is further
ORDERED that, on or before June 20, 2024, the parties shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph.