Opinion
20543-22
04-15-2024
ROBERT WILLS & PEGGY WILLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On April 11, 2024, petitioners through counsel filed a status report in the above-docketed matter, advising that petitioner Peggy Wills had died on April 9, 2024. Accordingly, the premises considered, it is
ORDERED that the caption of this case shall be amended to read: "Robert Wills & Peggy Wills, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before July 11, 2024, petitioner(s) shall file a report advising: (1) Whether Robert Wills or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Peggy Wills, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary, as well as a death certificate; or (2) whether Robert Wills intends to continue this case as the successor in interest to the deceased spouse under California law, likewise attaching appropriate documentation. In the alternative, a Motion To Substitute Parties and Change Caption providing the relevant information may be germane.