Opinion
15265-23
11-28-2023
HAGOS HAILEGEBRIEL, DECEASED & ETHIOPIA TEKLEGIORGIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 15, 2023, petitioners, who are domiciled in California, filed the petition to commence this case. The petition indicates that petitioner Hagos Hailegebriel (decedent) was deceased at the time of filing. On November 21, 2023, respondent filed a Motion to Substitute Parties and Change Caption. In his motion, respondent asserts that: (1) the decedent) died before the petition in this case was filed, (2) under California law, petitioner and surviving spouse Ethiopia Teklegiorgis is the decedent's successor in interest, and (3) accordingly, Ms. Teklegiorgis has the legal capacity to represent the decedent's estate in this case. Respondent attached to his motion a copy of the decedent's death certificate and Ms Teklegiorgis' declaration pursuant to California Civil Procedure Code §377.32. Respondent further indicates that petitioner Ethiopia Teklegiorgis has no objection to the granting of his motion.
Any action in this Court must be prosecuted by a proper party. A decedent's estate generally may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. Alternatively, for individuals domiciled in California, California Civil Procedure Code §377.33 authorizes the appointment of a decedent's successor in interest as a special administrator for purposes of proceedings in this Court when in the interest of justice. Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). On the record presented, the Court is satisfied that petitioner Ethiopia Teklegiorgis is the successor in interest of Hagos Hailegebriel, Deceased, and may properly represent his estate in this case.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted in that Ethiopia Teklegiorgis is appointed special administrator of the Estate of Hagos Hailegebriel, Deceased, for purposes of this litigation. It is further
ORDERED that the Estate of Hagos Hailegebriel, Deceased, Ethiopia Teklegiorgis, Special Administrator is substituted for petitioner Hagos Hailegebriel, Deceased, in this cse. It is further
ORDERED that the caption of this case is amended to read "Estate of Hagos Hailegebriel, Deceased, Ethiopia Teklegiorgis, Special Administrator, and Ethiopia Teklegiorgis, Petitioners v. Commissioner of Internal Revenue, Respondent".