Opinion
32268-21
02-24-2023
JAMIE M. VARIN & DAVID A. BINER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On February 17, 2023, the parties filed two motions. The Commissioner filed a motion to dismiss for lack of jurisdiction as to Jamie M. Varin and to change caption. Counsel for petitioner file a Motion to Be Recognized as Next Friend, asking that Jamie Varin be appointed as special administrator. For the reasons stated in the respective motions, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Jamie M. Varin and To Change Caption filed February 17, 2023, is granted in that Jamie M. Varin is dismissed from this case as petitioner. It is further
ORDERED that the petitioner's Motion to Be Recognized as Next Friend is granted in that Jamie Varin is recognized as personal representative of petitioner David A. Biner, Deceased for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read "David A. Biner, Deceased, Jamie Varin, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before April 14, 2023, the parties shall file a proposed stipulated decision or joint status report. In lieu of a joint status report, either party may file a status report stating that the other party has reviewed and agreed to the content of the report.