Opinion
13336-22S
03-20-2023
JOY KANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 31, 2022, the petition commencing this case was filed. That petition seeks review of a notice of deficiency, dated February 22, 2022, issued to petitioner for her 2018 tax year. The Court has been informed that Joy Kane died before the filing of the petition in this case. That petition was signed by Charles Traboulsi (decedent's next of kin).
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. Rule 60(c), Tax Court Rules of Practice and Procedure, provides that "the capacity of a fiduciary or other representative to litigate shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975).
As relevant here, under California law a cause of action that survives the death of the person entitled to commence an action or proceeding passes to the decedent's successor in interest. Cal. Civ. Proc. Code sec. 377.30. In general, a decedent's successor in interest is "the beneficiary of the decedent's estate." Cal. Civ. Proc. Code sec. 377.11. California Civil Procedure Code section 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, 701-705 (1994). A person who seeks to continue a pending action or commence a proceeding as the decedent's successor in interest must execute and file an affidavit or declaration described in California Civil Procedure Code section 377.32. See Estate of Galloway v. Commissioner, 103 T.C. 700 (1994).
Subsequently, on October 24, 2022, respondent filed a status report attaching, inter alia, a declaration signed by Mr. Traboulsi, as required by California Civil Procedure Sections 377.11 and 377.32(a), to appoint a special administrator.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that Charles Traboulsi, as successor in interest to Joy Kane, Deceased, under California law, is hereby appointed special administrator of the decedent for purposes of the instant action. It is further
ORDERED that "Estate of Joy Kane, Deceased, Charles Traboulsi, Special Administrator" is substituted for "Joy Kane, Deceased" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of Joy Kane, Deceased, Charles Traboulsi, Special Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent".