Opinion
4652-21
08-02-2023
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 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 (Doc. 11).
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 (Doc. 14). 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 (Doc.15). 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." (Doc. 16).
On April 3, 2023, respondent filed a Status Report (Doc. 17) 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.
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). 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. Id. at 32. 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."
Upon due consideration, it is
ORDERED that, on or before August 31, 2023, Alexander Curtis Alagata shall 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. 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. It is further
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of respondent's motion to dismiss and a copy of this Order on the following: Alexander Curtis Alagata, 20701 Beach Blvd., Space 62, Huntington Beach, CA 92648.