Opinion
14838-22S
08-28-2023
JOSEPH A. STIVALO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
This case is scheduled for trial at the Court's September 18, 2023, New York, New York, trial session.
On August 24, 2023, the Commissioner filed a Motion for Continuance stating that the parties have reached a basis for settlement. However, Mr. Stivalo died after the petition in this case was filed, and more time is needed to file appropriate motions as to the deceased petitioner.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that the caption of this case is amended to read "Joseph A. Stivalo, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Commissioner's Motion for Continuance is granted, this case is hereby stricken from the above-referenced trial session, and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, on or before November 15, 2023, the Commissioner shall file a report setting forth, based upon a diligent search conducted by him, and with respect to the deceased petitioner, the names, mailing addresses, and telephone numbers of any heirs at law of the deceased petitioner; whether administration of an estate has been opened for the deceased petitioner; and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. The Commissioner shall attach a copy of the death certificate, if available. It is further
ORDERED that, on or before November 15, 2023, the Commissioner shall file an appropriate motion.