Opinion
1442-22
11-15-2023
MARVIN I. MAYNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On January 10, 2022, a petition was filed commencing the above-docketed case. Subsequently, on January 17, 2023, petitioner filed a Motion to Proceed Remotely and a Declaration of John F. Lenderman in Support of Motion to Proceed Remotely. In the declaration, petitioner's counsel asserts that petitioner has died.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). Even if there has been no administration of the deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. Id.
Cal. Civ. Proc. Code section 377.31 authorizes a court to allow a pending action or proceeding to be continued by the decedent's personal representative or, if none, by the decedent's successor in interest. Cal. Civ. Proc. Code section 377.33 authorizes this Court to appoint a decedent's successor in interest as a special administrator for purposes of proceedings in this Court when appropriate to ensure proper administration of justice in the case. Pursuant to Cal. Civ. Proc. Code section 377.11, "decedent's successor in interest" means 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 property that is the subject of a cause of action.
Generally, if a taxpayer in a case before this Court has died, and if no formal probate proceedings are initiated, a proper motion may be filed, requesting that this Court appoint a special administrator of the taxpayer's estate, pursuant to the procedures described in Cal. Civ. Proc. Code sections 377.10 through 377.32, as more fully described in Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). If a motion to appoint a special administrator is filed, the movant must provide the Court with the affidavit or declaration described in Cal. Civ. Proc. Code section 377.32.
Upon due consideration and in light of the foregoing, it is
ORDERED that the caption of this case is amended to read: "Marvin I. Mayne, Deceased, Petitioner v. Commissioner of Internal Revenue". It is further
ORDERED that, on or before December 6, 2023, respondent and petitioner's counsel shall file a response to this Order setting forth and discussing fully: (1) whether decedent's estate has been or will be probated, (2) the names and addresses of any heirs at law of decedent, and (3) the names and address of any successor in interest who desires to prosecute this case on behalf of decedent.