Opinion
9058-24
08-01-2024
LORI B. RUARK, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served June 28, 2024, the Court directed Tiffany Barbee to file a response stating whether she is a duly appointed fiduciary for the estate of Lori B. Ruark, and to attach to that response any letters testamentary, letters of administration, or other probate papers duly appointing a fiduciary for Lori B. Ruark's estate.
On July 12, 2024, Tiffany Barbee filed a response to the Court's order. Attached thereto was a copy of letters testamentary issued by the Superior Court of Washington for Asotin County on June 9, 2022. However, also attached to the response was a "Declaration of Completion of Probate Estate and Discharge of Personal Representative," suggesting that Tiffany Barbee's duties with respect to petitioner's estate may have been completed. This document raises questions as to Tiffany Barbee's continued authority to act on behalf of petitioner's estate in this Tax Court proceeding.
The premises considered, it is
ORDERED that, on or before August 22, 2024, respondent shall file a reply to petitioner's response, advising therein as to respondent's position on Tiffany Barbee's authority under state law to act on behalf of petitioner Lori B. Ruark's estate.