Opinion
3501-22S
09-06-2023
JIMMIE C. HYDE & SUE A. HYDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case is calendared for trial at the October 2, 2023, Oklahoma City, Oklahoma, Trial Session of the Court.
On September 1, 2023, respondent filed a Motion for Continuance stating (1) petitioner Jimmie C. Hyde died on April 25, 2022, (2) an agreement regarding petitioners' deficiency has been reached with petitioner Sue A. Hyde, (3) that more time is needed to identify the heirs of petitioner Jimmy C. Hyde, and (4) to file a Motion to Dismiss petitioner, Jimmie C. Hyde from this proceeding.
Pursuant to Rule 63(a), when a petitioner dies, "the Court, on motion of a party or the decedent's successor or representative or on its own initiative, may order substitution of the proper parties." Pursuant to Rule 60(c), a decedent's estate may be represented by someone acting in a fiduciary capacity such as an executor, administrator, or personal representative of the decedent's estate. Local law is applied to determine who has the capacity to be substituted as a party. Fehrs v. Commissioner, 65 T.C. 346, 349 (1975). Although it is well settled that the Court's jurisdiction over a case continues unimpaired by the death of the petitioner, Nordstrom v. Commissioner, 50 T.C. 30, 31-32 (1968), it nonetheless must be established that a person lawfully authorized to act on behalf of the deceased petitioner's estate has authorized the continued prosecution of the case. Otherwise, dismissal for lack of prosecution may be appropriate. Id. at 32. The appointment of an executor, administrator, or personal representative by the appropriate State court having jurisdiction over the estate of the decedent normally is necessary to establish the capacity of a person to litigate on behalf of the estate. In accordance with the principles established in Nordstrom, to facilitate the Court's notification of this proceeding to decedent petitioner's heirs at law in order to afford them an opportunity to take whatever action may be necessary to protect their interests, respondent will be directed to investigate and to furnish the Court with information concerning the decedent petitioner's heirs at law and/or whether any person has been appointed the executor, personal representative, or fiduciary for the decedent petitioner's estate.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Continuance is granted, in that, this case is stricken for trial from the Court's October 2, 2023, Oklahoma City, Oklahoma trial session, and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, on or before October 4, 2023, the parties shall file a report setting forth, based upon a diligent search conducted by respondent, the names, mailing addresses, and telephone numbers of any heirs at law of the deceased petitioner; whether administration of an estate has been opened for the deceased petitioner; and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. Respondent shall attach a copy of the death certificate.