Opinion
22313-18
10-22-2021
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 granted the request of Mr. Taro's daughter, Susan Taro, to be recognized pursuant to Rule 60(d) as the "next friend" of Mr. Taro. However, a motion to substitute parties and to change caption (Doc. 45) was thereafter filed by Garnet Bean and Luis F. Romero. That motion informed the Court that petitioner Thomas Taro had died on April 4, 2021, and that Mr. Bean and Mr. Romero has been appointed as co-personal representatives of Mr. Taro's estate. Ms. Taro filed a response (Doc. 48) objecting to the motion, on the grounds that "the Estate Representation question is currently the subject of a Petition for Caveat in the Orphans' Court for Howard County, Maryland.... Petitioner respectfully requests that approval of the Motion to Substitute Messrs. Bean and Romero be stayed until such time as the Caveat is fully adjudicated." The Commissioner filed a reply (Doc. 50) to her response stating that he "believes that proceedings in the Tax Court case should be stayed pending resolution of the petition for caveat proceedings in the Orphan's Court" and "propos[ing] that the parties file a joint status report (or, if that is not practical, then separate reports) on or before January 11, 2022, and every three months thereafter, informing the Court of the status of the Orphan's Court proceedings." Mr. Romero filed a reply (Doc. 52) for himself and Mr. Bean, "request[ing] that Ms. Taro's objection remains until a response from the Orphan's Court of Howard County Maryland is resolved."
It is therefore
ORDERED that, no later than January 11, 2022, and every 90 days thereafter, the parties shall file and serve a joint status report (or, if that is not practical, then separate reports) informing the Court of the status of the proceedings in the Orphans' Court). Each party shall serve Garnet Bean and Luis F. Romero with a copy of its report. 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 a copy of this order on Messrs. Bean and Romero, at their return address appearing on the envelope in which their motion was mailed (Doc. 45, p.5).