Opinion
4652-21
02-03-2023
LUI ALAGATA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On June 27, 2022, respondent moved that this case be dismissed for lack of jurisdiction upon the ground that petitioner did not file a timely petition for the 2013 tax year, and that no notice of deficiency was issued to the petitioner for the 2014 tax year.
On December 16, 2022, the Court ordered petitioner to show cause in why respondent's June 27, 2022 motion to dismiss for lack of jurisdiction as to tax years 2013 and 2014 should not be granted. The Court did not receive a response from petitioner.
On January 11, 2023, respondent filed a response to the Court's Order to Show Cause. The response stated: "On January 11, 2023, respondent's counsel contacted petitioner over the telephone regarding the filing of this response. Petitioner's son responded to the telephone call and communicated that the petitioner is now deceased. Petitioner's son further communicated that he plans to contact the court to communicate the death of his father."
In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30 (1968), this Court must give proper notice of this proceeding to the heirs at law of the decedent and afford them an opportunity to take whatever action may be necessary to protect their interests.
Upon due consideration of the foregoing, it is
ORDERED that, on or before April 4, 2023, respondent shall file a report setting forth, based upon and following a reasonably diligent and good faith search conducted by respondent, the names, mailing addresses, and telephone numbers of the heirs at law of Lui Alagata. Respondent shall attach to such report a copy of Lui Alagata's death certificate.