Opinion
11185-20S
01-20-2023
JOEL V. GARCIA, DECEASED, IVONNE B. GARCIA SURVIVING SPOUSE AND IVONNE B. GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge.
On January 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Joel V. Garcia, Deceased, Ivonne B. Garcia, Surviving Spouse and to Change Caption. In respondent's motion, he states that (1) petitioner Joel V. Garcia died prior to the filing of the petition in this case, (2) the petition in this case was not executed by or on behalf of a fiduciary or personal representative duly appointed by a court of competent jurisdiction, (3) no representative or fiduciary is authorized to act on behalf of petitioner Joel V. Garcia's estate, and (4) at present, the only ascertainable heirs-at-law, in addition to the surviving petitioner, are Abel Garcia, Jeremiah Garcia, Jonah Garcia, Christopher Garcia and Isabel Sanchez. Respondent states that surviving petitioner, Ivonne B. Garcia, does not object to the granting of the motion.
The premises considered, it is
ORDERED that, surviving petitioner, Ivonne B. Garcia and petitioner Joel V. Garcia's heirs-at-law, Abel Garcia, Jeremiah Garcia, Jonah Garcia, Christopher Garcia and Isabel Sanchez, shall show cause in writing, on or before February 10, 2023, why respondent's Motion to Dismiss for Lack of Jurisdiction should not be granted. Ivonne B. Garcia, Abel Garcia, Jeremiah Garcia, Jonah Garcia, Christopher Garcia and Isabel Sanchez are advised that should they fail to respond to this Order to Show Cause, the Court may grant respondent's aforementioned motion. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order on Abel Garcia, Jeremiah Garcia, Jonah Garcia, Christopher Garcia and Isabel Sanchez at the addresses listed on page five (5) of respondent's Motion to Dismiss for Lack of Jurisdiction.