Opinion
9422-20
06-06-2023
DR. QUINTON B. RICHMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On May 30, 2023, this case was called from the calendar of the Court's May 30, 2023 Tampa, Florida Trial Session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and advised the Court that petitioner passed away.
In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30 (1968), this Court must give proper notice of this proceeding to the heirs at law of the decedent and afford them an opportunity to take whatever action may be necessary to protect their interests.
Upon due consideration, it is hereby
ORDERED that, on or before August 7, 2023, respondent shall file a report setting forth, based upon and following a diligent search conducted by respondent, and with respect to the deceased petitioner, the names, mailing addresses, and telephone number of any heirs-at-law, whether administration of an estate has been opened, and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. Respondent shall also provide a copy of petitioner's death certificate.