Opinion
9414-21
01-31-2022
BERT MARIE SMALL, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon due consideration of respondent's Motion to Substitute Parties and Change Caption, filed January 27, 2022; the Letters Co-Testamentary attached to the Petition establishing Shelley L. Crotteau as being duly authorized to represent the Estate of Bert Marie Small, Deceased, in this matter; and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and the Estate of Bert Marie Small, Deceased, Shelley L. Crotteau, Co-Executor is substituted for petitioner Bert Marie Small, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Estate of Bert Marie Small, Deceased, Shelley L. Crotteau, Co-Executor, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before February 28, 2022, Shelley L. Crotteau, in her capacity as Co-Executor of the Estate of Bert Marie Small, Deceased, shall file in paper form (not electronically) a proper ratification of petition (see the attached form) bearing her original signature (not a photocopy). Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
RATIFICATION OF PETITION
I, Shelley L. Crotteau, in my capacity as Co-Executor, have read the Petition filed with the Court on March 19, 2021, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.