Opinion
20001-22S
01-19-2024
EFRAIN SANTANA, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Pending before the Court in this deficiency action is respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 21, 2022. Therein, respondent seeks to dismiss this case for lack of jurisdiction on the ground that the Petition was not filed by Efrain Santana, Deceased, or by a fiduciary entitled to institute a case on behalf of the decedent's estate. To date, the Court has deferred ruling on respondent's Motion to allow an opportunity for the commencement of a probate action and the appointment of a personal representative for the decedent's estate.
On October 30, 2023, Stephanie Santana, the decedent's daughter, filed a Report, and, on December 20, 2023, a First Supplement thereto. On January 3, 2024, respondent filed a Response to Ms. Santana's Report, as supplemented.
Upon due consideration, and there no longer being any dispute between the parties as to Ms. Santana's capacity to engage in litigation in this Court on behalf of the decedent's estate, see Rule 60(a), (c); Fehrs v. Commissioner, 65 T.C. 346 (1975), it is
ORDERED that, on the Court's own motion, the Estate of Efrain Santana, Deceased, Stephanie Santana, Personal Representative, is substituted for petitioner Efrain Santana, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Efrain Santana, Deceased, Stephanie Santana, Personal Representative, Petitioner(s) v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied as moot.