Opinion
30221-21S
05-25-2023
FLORENCE J. CHELST Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution, filed February 15, 2023. Therein, respondent asserts that petitioner Florence J. Chelst died on November 13, 2021, in Jerusalem, Israel after filing the Petition to commence this case. Respondent further asserts that petitioner's power-of-attorney, Brian Skriloff, contends that petitioner's will has not been probated and it is unknown whether the executors named in the will intend to probate the will in Israel. Furthermore, respondent states there is no duly authorized representative available or authorized to act on behalf of the estate. According to respondent, he is unable to identify an authorized representative for the estate or heirs at law.
The Court's jurisdiction over a case continues unimpaired by the death of a taxpayer. See Nordstrom v. Commissioner, 50 T.C. 30, 31-32 (1968). If a taxpayer dies while her case is pending, we will ordinarily substitute the taxpayer's representative or successor as the proper party. See Rule 63(a). A decedent's estate generally may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative. See Rule 60(c). We apply the local law to determine who may speak for a decedent's estate in this Court. See Fehrs v. Commissioner, 65 T.C. 346, 349 (1975); Beatty v. Commissioner, T.C. Memo. 1980-168. If there is no one with the capacity to prosecute a case on behalf of the decedent's estate, we will dismiss the case for lack of prosecution. See Catlett v. Commissioner, T.C. Memo. 2021-102; Wyler v. Commissioner, T.C. Memo. 1990-285.
All Rule references are to the Tax Court Rules of Practice and Procedure.
In accordance with the principles established in Nordstrom, we will provide decedent's heirs at law with the opportunity to respond to respondent's Motion to Dismiss and secure a fiduciary or other representative to represent the decedent in this matter.
Upon due consideration, it is hereby
ORDERED that the caption of this case is amended to read "Florence J. Chelst, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent shall, on or before July 24, 2023, file a motion for substitution of proper party or a status report advising the Court of its efforts to contact the executors named in petitioner's will, to discover whether they intend to probate the will and prosecute this case.