Opinion
1027-23
12-22-2023
ROMA L. MIGUEL & LEANDRO J. MIGUEL, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On November 6, 2023, petitioners filed a Motion to Substitute Parties and Change Caption. On December 18, 2023, petitioners filed a Declaration of Roma Miguel in Support of Motion to Substitute Parties and Change Caption, attached to which are (1) a copy of a death certificate reflecting that Leandro J. Miguel died on January 15, 2019, and (2) a Declaration executed by Roma L. Miguel stating that, among other things, she 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 Roma L. Miguel is decedent's successor in interest pursuant to Cal. Civ. Proc. Code secs. 377.11, 377.30.
Upon due consideration, it is
ORDERED that petitioners' Motion to Substitute Parties and Change Caption is granted in that the caption of this case is amended to read: "Roma L. Miguel & Leandro J. Miguel, Deceased, Roma L. Miguel, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".