Opinion
22313-18
08-19-2021
Thomas Taro, Susan Taro, Next Friend Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
DAVID GUSTAFSON, JUDGE
The petition in this case was filed by Mr. Thomas Taro. By our order of February 27, 2021, we recognized Mr. Taro's daughter, Susan Taro, to be recognized pursuant to Rule 60(d) as the "next friend" of Mr. Taro. On August 9, 2021, Garnet Bean and Luis F. Romero filed a Letter dated July 29, 2021 (Doc. 45). Through the letter, the Court was informed that petitioner, Thomas Taro, died on April 4, 2021, and that Mr. Bean and Mr. Romero have been appointed as co-personal representatives of the estate of Thomas Taro, Sr. Attached to that letter are (1) a copy of a certificate of death for Thomas Taro, and (2) a copy of an Order of the Orphan's Court for Howard County, Maryland, reflecting that Garnet Bean and Luis F. Romero were appointed as the co-personal representatives for Mr. Taro's estate on July 21, 2021. In view of the foregoing, it is
ORDERED that the Letter dated July 29, 2021, filed August 9, 2021, is hereby recharacterized as a motion to substitute parties and to change caption. If we grant that motion, then Mr. Taro's estate will become the petitioner in this case, and it will be represented by Messrs. Bean and Romero (rather than by Susan Taro as next friend). It is further
ORDERED that, on or before September 10, 2021, the Commissioner and Susan Taro shall each file a response to the motion to substitute parties and to change caption. If they object to the substitution of the estate for Mr. Taro or the representation by Messrs. Bean and Romero, then they shall explain the basis for that objection. It is further
ORDERED that in addition to regular service of this order on the parties (i.e., on the Commissioner and Susan Taro), the Clerk of the Court shall serve on the parties a copy of the Letter dated July 29, 2021, and shall serve a copy of this order on Mr. Garnet Bean and Mr. Luis F. Romero at the return address appearing on the envelope in which the Letter dated July 29, 2021 (Doc. 45, p.5), was mailed.