Opinion
16567-22
05-09-2023
ESTATE OF CAROLYN C. WELLS, DECEASED, AND CAROLYN C. WELLS TRUST DATED APRIL 7, 1988, THOMAS E. WELLS, IV, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order to Show Cause, served September 14, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that no one is lawfully authorized to act on behalf of Carolyn C. Wells, Deceased. On February 13, 2023, petitioner filed a Motion to Substitute Parties and Change Caption. On March 21, 2023, petitioner filed a supplement to his motion, to which he attached letters of administration issued by the Circuit Court of the 17th Judicial Circuit in and for Broward County, Florida appointing Thomas E. Wells, IV, as personal representative for the Estate of Carolyn C. Wells, Deceased.
Upon due consideration, it is
ORDERED that the Court's Order directing the parties to show cause why this case should not be dismissed for lack of jurisdiction is discharged. It is further
ORDERED that petitioner's Motion to Substitute Parties and Change Caption, as supplemented, is granted in that the caption of this case is amended to read: "Estate of Carolyn C. Wells, Deceased, Thomas E. Wells, IV, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent".