Opinion
8237-23
08-29-2024
PIO TOVAR HUERTA & HERLINDA R. MEDINA, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 23, 2024, petitioner Pio Tovar Huerta filed an Unsworn Declaration of Pio Tovar Huerta under Penalty of Perjury in Support of Petition. Attached to this filing are (1) a copy of the death certificate reflecting that Ms. Medina died on July 26, 2018, and (2) an Unsworn Declaration Under Penalty of Perjury executed by Pio Tovar Huerta stating that, among other things, he is decedent's successor in interest (as defined by Cal. Civ. Proc. Code section 377.11) and succeeds to the decedent's interest in this proceeding.
Cal. Civ. Proc. Code section 377.33 authorizes the appointment of decedent's successor in interest as a special administrator for purposes of proceedings in the 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 Pio Tovar Huerta is decedent's successor in interest pursuant to Cal. Civ. Proc. Code secs. 377.11, 377.30.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read "Pio Tovar Huerta & Estate of Herlinda R. Medina, Deceased, Pio Tovar Huerta, Special Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent".