Opinion
15245-20S
09-10-2021
Cuong Hoang & Huyen M. Ngo Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Petitioners filed the petition to commence this case on December 28, 2020. Petitioners reside in the State of Texas.
On August 13, 2021, petitioner Huyen M. Ngo filed a Letter Dated August 9, 2021, in which the Court was advised that after mailing the petition to commence this case, petitioner Cuong Hoang passed away on December 24, 2021. The death certificate for petitioner Cuong Hoang is attached to the just-described letter.
It is well-settled that the estate of a decedent may be represented before this Court by a fiduciary of that estate, such as an executor, administrator, personal representative, or other similar representative. Rule 60(c) of the Tax Court Rules of Practice and Procedure states: "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." As relevant here, Texas law permits a surviving spouse to commence or continue a case on behalf of a deceased spouse. Texas Estates Code sec. 453.003; Estate of Berry v. Commissioner, 41 T.C. 702 (1964) (citing the prior relevant Texas Code section, sec. 160, Texas Probate Code, which was repealed as of January 1, 2014).
Upon due consideration, it is
ORDERED that the Letter Dated August 9, 2021, filed August 13, 2021, is recharacterized as a Motion to Substitute Parties and Change Caption. It is further
ORDERED that the Motion to Substitute Parties and Change Caption is granted and Huyen M. Ngo in the capacity of surviving spouse is substituted for petitioner Cuong Huang in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Cuong Huang, Deceased, Huyen M. Ngo, Surviving Spouse and Huyen M. Ngo, Petitioners v. Commissioner of Internal Revenue, Respondent."
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