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Chen v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 12202-20S (U.S.T.C. Nov. 8, 2022)

Opinion

12202-20S

11-08-2022

ZHENYAN CHEN & YAN GAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

This case is currently calendared on the Court's San Francisco, California trial session, scheduled to begin January 23, 2023.

Petitioners Zhenyan Chen and Yan Gao filed their petition on October 13, 2020, seeking review of a notice of deficiency issued to them for tax year 2018. On March 28, 2022, the Commissioner filed a motion for continuance indicating that petitioner Zhenyan Chen had died subsequent to the filing of the petition and attached the death certificate. The Commissioner believed it would be beneficial to allow the parties additional time to exchange information, discuss settlement, and amend the caption in this case.

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, 31-32 (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.

Upon due consideration, it is

ORDERED that the caption of this case is amended to read: "Zhenyan Chen, Deceased & Yan Gao, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that at a reasonable date and time, but no later than December 1, 2022, the parties shall confer as to the present status of this case, including (1) the names and addresses of decedent's heirs at law and (2) whether decedent's heris at law intend to probate decedent's estate. It is further

ORDERED that, on or before December 8, 2022, the parties shall file a joint status report setting forth the names, mailing addresses, and telephone numbers of any heirs at law of the decedent petitioner, whether administration of an estate has been opened for decedent petitioner, and whether any person has been appointed as the executor, personal representative, or fiduciary of such estate.


Summaries of

Chen v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 12202-20S (U.S.T.C. Nov. 8, 2022)
Case details for

Chen v. Comm'r of Internal Revenue

Case Details

Full title:ZHENYAN CHEN & YAN GAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 8, 2022

Citations

No. 12202-20S (U.S.T.C. Nov. 8, 2022)