Petition for Order: (1) Approving Status Report; (2) Waiver of Account; (3) Closing Estate
PR000851 IN THE MATTER OF SERGEY BIKOWSKY
Petition for Order: (1) Approving Status Report of Administrator; (2) on Waiver of Account; and (3) Closing Estate Administration Due to Lack of Assets, filed by Olga Luzato on 5/15/26.
Ruling. This matter is continued to July 9, 2026, at 9:00 a.m. The Franchise Tax Board filed a Creditor’s Claim and a Request for Special Notice on January 6, 2026. Because the Franchise Tax Board is a public entity, it is not required to file their Creditor’s Claim within the usual four-month period. (Prob. Code, § 9201; Rev. & Tax Code, § 19517.) Petitioner is ordered to: 1. Mail notice to the Franchise Tax Board using the mandatory Judicial Council Form “Notice of Hearing – Decedent’s Estate or Trust.” (Judicial Council Forms, form DE-120.)
2. File a copy of the DE-120 that was mailed, with the Proof of Service completed on page 2 showing that the Franchise Tax Board received at least fifteen days’ notice of the Report of Status of Administration. (Prob. C. § 12201(b).)
3. File the mandatory Judicial Council Form “Allowance or Rejection of Creditor’s Claim.” (Judicial Council Forms, form DE-174.)
4. Submit a proposed Order to the Court. (Super. Ct. Marin County, Local Rules, rule 6.2(C), Submission of Proposed Orders.)
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