Opinion
11185-20S
02-24-2023
JOEL V. GARCIA, DECEASED, IVONNE B. GARCIA, SURVIVING SPOUSE AND IVONNE B. GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Court's Miami, Florida, trial session, scheduled to commence on February 27, 2023.
On January 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Joel V. Garcia, Deceased, Ivonne B. Garcia, Surviving Spouse, and to Change Caption, on the basis that Mr. Garcia died prior to the issuance of the notice of deficiency and the filing of the petition in this case, and no personal representative has been appointed that has the capacity to institute a case on Mr. Garcia's behalf. On January 20, 2023, the Court issued an Order to Show Cause 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 show cause in writing why respondent's Motion to Dismiss for Lack of Jurisdiction should not be granted. No response to the Order to Show Cause or respondent's motion was filed by the surviving petitioner or any heirs-at-law.
On January 25, 2023, respondent filed a Motion for Continuance, requesting this case be continued so an administrative determination can be made as to petitioner Ivonne B. Garcia's second request for innocent spouse relief.
Upon due consideration of the filed motions and for cause, it is ORDERED that the Court's Order to Show Cause, served January 20, 2023, is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner Joel V. Garcia, Deceased, Ivonne B. Garcia, Surviving Spouse, filed January 13, 2023, is granted and Joel V. Garcia, Deceased, Ivonne B. Garcia, Surviving Spouse is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read "Ivonne B. Garcia, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion for Continuance, filed January 25, 2023, is granted, and this case is hereby stricken from the Court's February 27, 2023, Miami, Florida, trial session and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, on or before March 10, 2023, the parties shall file a stipulation of settled issues. It is further
ORDERED that, on or before April 21, 2023, the parties shall file either a proposed stipulated decision or a status report (preferably a joint report) detailing the then-present status of the case. 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.