Opinion
22313-18
10-25-2022
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, Ms. Susan Taro, pursuant to Rule 60(d) as the "next friend" of Mr. Taro. On August 18, 2021, Garnet Bean and Luis F. Romero filed a motion to substitute parties and to change caption (Doc. 45). Through that motion, the Court was informed that Mr. Taro died on April 4, 2021, and that Mr. Bean and Mr. Romero had been appointed as co-personal representatives of the estate of Thomas Taro, Sr. In compliance with our order (Doc. 46) served August 19, 2021, Ms. Taro filed a response (Doc. 48) on September 7, 2021, (which was served September 14, 2021) stating her objection to the motion. On September 10, 2021, the Commissioner filed a notice (Doc. 51) of no objection. On July 11, 2022, we ordered Ms. Taro to file a supplemental response to the motion to substitute parties and to change caption (Doc. 45). Our order stated:
That no later than August 1, 2022, Susan Taro shall file a supplemental response to the motion to substitute parties and to change caption (Doc. 45). In that supplemental response, she shall state whether there is any reason that we should not substitute the estate of Mr. Taro as the petitioner in this case, remove Ms. Taro as "next friend", and grant the motion of Mr. Bean and Mr. Romero to substitute them as co-personal representatives of the estate. If we receive no timely response from Ms. Taro, then we expect to grant the motion.
Ms. Taro did not file a response. Therefore, it is
ORDERED that the motion of Mr. Bean and Mr. Romero to substitute parties and change caption, is granted. It is further
ORDERED that the Clerk of the Court is directed to change the caption of this case to read: Estate of Thomas Taro, Sr., Deceased, Garnet Bean & Luis F. Romero, Co-Personal Representatives. It is further
ORDERED that, no later than December 2, 2022, the parties shall file a status report recommending a schedule for further proceedings.