Smith v. Comm'r of Internal Revenue

Full title: LILLIE E. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 13, 2023

No. 12316-22 (U.S.T.C. Apr. 13, 2023)

Opinion

12316-22

04-13-2023

LILLIE E. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Albert G. Lauber, Judge.

ORDER

Albert G. Lauber, Judge.

A Petition in this case was filed on petitioner's behalf by Janice A. Kee on May 23, 2022. In the Petition, Ms. Kee describes herself as "Estate Administrator" and represents that "Lillie E. Smith passed away on February 28, 2017."

On February 27, 2023, this case was calendared on the Court's June 20, 2023, New York, New York, trial session.

For cause, it is

ORDERED that Janice A. Kee (or other person authorized to represent petitioner's estate) shall file, on or before April 28, 2023, a Motion to Change Caption to reflect the fact that petitioner had died before the petition in this case was filed.