Opinion
4652-21
01-03-2024
LUI ALAGATA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Richard T. Morrison, Judge.
On June 27, 2022, respondent moved that this case be dismissed for lack of jurisdiction on the grounds that (1) petitioner did not file a timely petition for the 2013 tax year and (2) 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 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 order also required respondent to file a response attaching a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the notice of deficiency for 2013 was sent by certified or registered mail to petitioner at his last known address. 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 attached a Form 3877 for the 2013 notice of deficiency. The response also 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."
On February 3, 2023, the Court ordered respondent to "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."
On April 3, 2023, respondent filed a Status Report advising the Court that petitioner's son, Alexander Curtis Alagata, is the only heir at law for petitioner and attaching a copy of petitioner's death certificate.
On August 2, 2023, the Court ordered Alexander Curtis Alagata to file a Motion to Substitute Parties and Change Caption advising the Court whether he has been duly appointed the executor, personal representative, or fiduciary for the estate of Lui Alagata, by a court of competent jurisdiction and attaching thereto the corresponding letters testamentary or letters of administration. The Order further advised that if no fiduciary has been or will be appointed, it is the Court's intention to grant respondent's motion and enter a decision against petitioner.
As of the date of this Order of Dismissal for Lack of Jurisdiction, no response has been received by or on behalf of Alexander Curtis Alagata.
Therefore, it is
ORDERED that the caption of this case is amended to: "Lui Alagata, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the parties' April 25, 2022 Proposed Stipulated Decision is stricken from the record. It is further
ORDERED that the Court's December 16, 2022 Order to Show Cause is made absolute. It is further
ORDERED that respondent's June 27, 2022 Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction because petitioner did not file a timely petition for the 2013 tax year and because no notice of deficiency was issued to petitioner for the 2014 tax year..