Opinion
20102-19 12964-20
08-15-2024
EVELYN SOLOMON, DECEASED, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioner filed the Petition on November 12, 2019, in Docket No. 20102-19, seeking review of a notice of deficiency issued to her for her 2015 tax year. On November 6, 2020, petitioner filed the Petition in Docket No. 12964-20, seeking review of a notice of deficiency issued to her for tax years 2004 through 2007.
On July 15, 2021, Julia Solomon was appointed as guardian of petitioner's estate by the Palm Beach County Circuit Court of Miami, Florida.
On April 25, 2024, petitioner's counsel filed a Status Report, informing the Court that petitioner has died.
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.
On August 5, 2024, the parties filed a Joint Status Report.
Upon due consideration, it is
ORDERED that, on or before September 5, 2024, the parties shall file further status reports, preferably a joint status report, concerning the present status of these cases, including whether Julia Solomon or any other party has been issued letters testamentary or letters of administration for the Estate of Evelyn Solomon.