Opinion
11697-20L
04-06-2022
CHAWKI NAHABET, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
Petitioner filed the petition on September 15, 2020, seeking review of a notice of determination issued to him for his 2013 and 2014 tax years. On November 18, 2020, respondent filed the Answer.
On October 19, 2021, James J. Dowd filed a Letter dated October 8, 2021, informing the Court that petitioner has died and attached thereto a copy of petitioner's death certificate indicating that petitioner died on March 5, 2021. On December 13, 2021, respondent filed a status report, in which he states that petitioner's heir at law is his widow, Amina Nahabet.
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). In pertinent part, Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." 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. Nordstrom v. Commissioner, 50 T.C. at 32.
Upon due consideration, it is
ORDERED that on or before April 28, 2022, Amina Nahabet shall file a response to this Order advising the Court whether she or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Chawki Nahabet by a court of competent jurisdiction, and attaching thereto the corresponding letters testamentary or letters of administration. The Court will thereupon take such further action as it deems appropriate. If no such report is filed and / or circumstances warrant, the Court would expect respondent to proceed with a motion in conformity with Nordstrom v. Commissioner, 50 T.C. 30. It is further
ORDERED that, in addition to service on the parties, the Clerk of the Court shall serve a copy of this Order on Amina Nahabet at her address listed in respondent's Status Report, filed December 13, 2021.