Opinion
14355-22
11-28-2022
JEANNE L. MIERSMA & MARION A. MIERSMA, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
The petition to commence this case was filed on June 27, 2022. The petition indicates that petitioner Marion A. Miersma was deceased at the time the petition was filed. Accordingly, the petition was not signed by petitioner Marion A. Miersma, as required by the Tax Court Rules of Practice and Procedure. On September 30, 2022, respondent filed a Motion to Dismiss as to Marion A. Miersma, Deceased. By Order served October 11, 2022, the Court directed the parties to confer with respect to matters set forth in that Order and to thereafter file a Status Report on or before December 5, 2022.
On November 3, 2022, petitioner Jeanne L. Miersma filed a Ratification of Petition with respect to Marion A. Miersma, Deceased, and a Declaration of Jeanne L. Miersma in Support of Ratification of Petition. That declaration states that Marion A. Miersma's death certificate is attached thereto. However, because the death certificate was not attached, by Order served November 18, 2022, the Court directed petitioner Jeanne L. Miersma to file a supplement to her declaration and attach the death certificate thereto.
On November 21, 2022, petitioner Jeanne L. Miersma refiled her Ratification of Petition and Declaration of Jeanne L. Miersma in Support of Ratification of Petition, with Mr. Miersma's death certificate attached. The death certificate indicates that Mr. Miersma was a resident of California at the time of his death. Ms. Miersma's declaration states that (1) Mr. Miersma's estate passed in accordance with a living trust and thus no probate proceeding has been commenced in California with respect to Mr. Miersma's estate, (2) Ms. Miersma, as the sole beneficiary and successor trustee of Mr. Miersma's living trust, is decedent's successor in interest (as defined by Cal. Civ. Proc. Code section 377.11) and (3) therefore Ms. Miersma 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 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 Jeanne L. Miersma is the successor in interest of Marion A. Miersma, Deceased, and may represent the estate of petitioner Marion A. Miersma, Deceased, before this Court.
Upon due consideration of the foregoing, it is
ORDERED that Jeanne L. Miersma is appointed special administrator of the Estate of Marion A. Miersma, Deceased, for purposes of this litigation. It is further
ORDERED that the Estate of Marion A. Miersma, Deceased, Jeanne L. Miersma, Special Administrator is substituted for petitioner Marion A. Miersma, Deceased. It is further
ORDERED that the caption of this case is amended to read "Jeanne L. Miersma and Estate of Marion A. Miersma, Deceased, Jeanne L. Miersma, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss as to Marion A. Miersma, Deceased, is denied. It is further
ORDERED that the Ratification of Petition and the Declaration of Jeanne L. Miersma in Support of Ratification of petition, filed November 3, 2022, are stricken from the Court's record in this case. It is further
ORDERED that the parties are no longer required to file a Status Report on or before December 5, 2022.