Opinion
15059-18
01-11-2023
JESSE ALVARADO & MARIA DE LOURDES VELASQUEZ, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On September 30, 2021, petitioner Jesse Alvarado filed with the Court a Motion for Extension of Time and a Memorandum in Support of Motion for Extension of Time, indicating the recent passing of petitioner Maria de Lourdes Velasquez. Mr. Alvarado's Memorandum in Support of Motion for Extension of Time attached a copy of Ms. Velasquez's Death Certificate.
By Order dated October 5, 2021, the Court directed Mr. Alvarado to inform the Court of the name, address, phone, and email of the court-appointed executor or administrator of the Estate of Maria de Lourdes Velasquez and provide the Court with a copy of the letters testamentary or letters of administration issued by a California court to such person by December 13, 2021. In the interim, the Court updated the case caption to reflect the death of Ms. Velasquez.
Mr. Alvarado did not provide such information by December 13, 2021. By Order dated December 23, 2021, the Court directed Mr. Alvarado to provide the requested information by March 23, 2022. Mr. Alvarado did not meet this second deadline and, as of the current date, has not provided any of the requested information.
In determining whether an individual has the capacity to litigate in this Court, we look to the law of that individual's domicile. Rule 60(c), Tax Court Rules of Practice and Procedure. Ms. Velasquez was domiciled in California at the time of her death. Under California law, “[a] cause of action that survives the death of the person entitled to commence an action or proceeding passes to the decedent's successor in interest . . . .” Cal. Civ. Proc. Code § 377.30 (West 2023); see also Estate of Galloway v. Commissioner, 103 T.C 700 (1994) (discussing capacity to litigate under California law). (For these purposes, “successor in interest” is defined as “the beneficiary of the decedent's estate or other successor in interest who succeeds to a cause of action or to a particular item of the property that is the subject of a cause of action." Cal. Civ. Proc. Code § 377.11 (West 2023).) Further, California law provides that "[t]he court in which an action is commenced or continued under this article [relating to surviving causes of action] may make any order concerning parties that is appropriate to ensure proper administration of justice in the case, including appointment of the decedent's successor in interest as a special administrator or guardian ad litem." Cal. Civ. Proc. Code § 377.33 (West 2023); see also Estate of Galloway, 103 T.C. at 703-04.
As it appears that no probate proceeding has been commenced in California with respect to Ms. Velasquez's estate, and Mr. Alvarado is the surviving spouse, we find it to be in the interests of justice to appoint Mr. Alvarado as the special administrator of Ms. Velasquez's estate for purposes of this proceeding only.
After due consideration and for cause, it is
ORDERED that petitioner Jesse Alvarado is hereby appointed as special representative of the Estate of Maria de Lourdes Velasquez for purposes of this Tax Court proceeding. It is further
ORDERED that the Estate of Maria de Lourdes Velasquez, Deceased, Jesse Alvarado, Special Administrator, is substituted for petitioner Maria de Lourdes Velasquez, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Jesse Alvarado and Estate of Maria de Lourdes Velasquez, Deceased, Jesse Alvarado, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."