Opinion
2246-23S
01-09-2024
JOHN STRUZZIERI & NOREINE MULLIGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Court's New York, New York, trial session scheduled to commence on February 5, 2024.
On January 5, 2024, the Commissioner filed a Motion for Continuance stating that the parties have reached a basis for settlement. The Commissioner also notified the Court that petitioner Noreine Mulligan has passed away. The parties have not provided any information regarding (1) whether a representative or fiduciary is authorized to act on behalf of petitioner Noreine Mulligan's estate; (2) whether a probate proceeding is currently open; and (3) whether petitioner Noreine Mulligan has any ascertainable heirs at law. The Commissioner does state that petitioner John Struzzieri does not object to the Court granting the Motion.
Upon due consideration of the Commissioner's Motion, and for cause, it is
ORDERED that the Commissioner's Motion for Continuance filed January 5, 2024, is granted, and this case is continued. It is further
ORDERED that the undersigned retains jurisdiction of this case. It is further
ORDERED that, sua sponte, the caption of this case is amended to read "John Struzzieri & Noreine Mulligan, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before March 8, 2024, petitioner John Struzzieri and counsel for the Commissioner shall confer concerning the following matters: (1) whether a probate estate has been or will be opened with respect to petitioner Noreine Mulligan, Deceased; (2) if petitioner Noreine Mulligan's estate has been probated, the name and address of the duly appointed fiduciary for petitioner Noreine
Mulligan's estate; (3) whether any fiduciary of petitioner Noreine Mulligan's estate intends to prosecute this case on behalf of Noreine Mulligan, Deceased by filing an appropriate motion to substitute parties and change caption (to which should be attached relevant documentation supporting the individual's status as a fiduciary with legal capacity to represent petitioner Noreine Mulligan's estate); and (4) if petitioner Noreine Mulligan's estate has not been or will not be probated, the names and addresses of the heirs at law for Noreine Mulligan, Deceased. The Court understands that, in addition to petitioner John Struzzieri, possible heirs at law include Melissa Variano, John Struzzieri, Jill Harman, Jeff Struzzieri, and Janette Struzzieri. It is further
ORDERED that, on or before March 22, 2024, the Commissioner shall file a status report concerning the then-current status of this case, including information about the above-referenced matters set forth in the ordered paragraph above, and if necessary, an appropriate motion. A copy of decedent's death certificate shall be attached to the status report.