Opinion
11967-21
10-19-2021
Kirk Chamberlin & Estate of Melissa R. Court, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 21, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioners' 2018 tax year. The petition indicates that petitioner wife is deceased. Accordingly, on September 16, 2021, the Court issued an Order directing petitioner husband to file a response to that Order and provide certain information with respect to petitioner wife's estate and any duly appointed fiduciary empowered to act on behalf of petitioner wife's estate.
On October 12, 2021, petitioner husband filed a Response to the Court's above-referenced Order, accompanied by the filing of a copy of the notice of deficiency on which this case is based and a copy of petitioner wife's death certificate. Also on October 12, 2021, petitioner husband filed a Motion to Substitute Parties and Change Caption, accompanied by the filing of an Affidavit in Support of Motion to Substitute Parties and Change Caption, as well as another copy of petitioner wife's death certificate. By his motion and affidavit, petitioner husband seeks to be appointed successor in interest for petitioner wife under Cal. Civ. Proc. Code section 377.32. The motion also seeks to have the caption in this case changed to reflect decedent's correct name, Melissa Courtney Chamberlin. Petitioner husband indicates in his motion that respondent has no objection to the granting of the motion.
Petitioner husband's affidavit states that he is decedent's successor in interest (as defined by Cal. Civ. Proc. Code section 377.11) and succeeds to the decedent's interest in this proceeding. Cal. Civ. Proc. Code section 377.33 authorizes the appointment of decedent's successor in interest as a special administrator for purposes of proceedings in this Court when in the interest of justice. Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). On the record presented, the Court is satisfied that Kirk Chamberlin is petitioner wife's successor in interest pursuant to Cal. Civ. Proc. Code secs. 377.11 and 377.30, and we will grant his above-referenced motion.
Upon due consideration, it is
ORDERED that petitioner's Declaration of Internal Revenue Service, Fresno, CA in Support of Response to Order (Doc. 9), filed October 12, 2021, is recharacterized as First Supplement to Response to Court's Order Issued September 16, 2021. It is further
ORDERED that petitioner's Declaration of Los Angeles County Health Officer and Registrar in Support of Response to Order (Doc. 10), filed October 12, 2021, is recharacterized as Second Supplement to Response to Court's Order Issued September 16, 2021. It is further
ORDERED that petitioner's Declaration of Los Angeles County Health Officer and Registrar in Support of Response to Order (Doc. 13), filed October 12, 2021, is recharacterized as First Supplement to Motion to Substitute Parties and Change Caption. It is further
ORDERED that petitioner's Motion to Substitute Parties and Change Caption, as supplemented, is granted and Kirk Chamberlin is appointed special administrator of the Estate of Melissa Courtney Chamberlin, Deceased, for purposes of this litigation. It is further
ORDERED that Estate of Melissa Courtney Chamberlin, Deceased, Kirk Chamberlin, Special Administrator is substituted in this case for petitioner Estate of Melissa R. Court, Deceased. It is further
ORDERED that the caption of this case is amended to read "Kirk Chamberlin and Estate of Melissa Courtney Chamberlin, Deceased, Kirk Chamberlin, Special Administrator v. Commissioner of Internal Revenue, Respondent".