Opinion
11879-23S
10-27-2023
ROBERTA L. MOSA AND GEORGE MOSA, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 26, 2023, the petition was filed to commence this case. The petition indicates that petitioner George Mosa was deceased at the time of filing.
On October 24, 2023, the parties filed a Motion to Change or Correct Caption. In that motion, the parties indicate that: (1) prior to the filing of the petition, decedent Goerge Mosa died as a resident of the state of California, (2) no probate estate has been or will be opened with respect to the decedent's estate, and (3) pursuant to California Code of Civil Procedure (Cal. Code Civ. Proc.) §377.11, petitioner Roberta L. Mosa, the decedent's surviving spouse, is the decedent's successor in interest. Attached to the motion are the decedent's death certificate and a declaration of Roberta L. Mosa pursuant to Cal. Code Civ. Proc. §377.32.
Cal. Code Civ. Proc. §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 Roberta L. Mosa, as the decedent's successor in interest, is a proper party to represent the estate of the decedent before this Court.
Upon due consideration of the foregoing, it is
ORDERED that the parties' Motion to Change or Correct Caption is recharacterized and shall be treated as a Motion to Substitute Parties and Change Caption. It is further
ORDERED that the Motion to Substitute Parties and Change Caption is granted in that Roberta L. Mosa is appointed special administrator of the Estate of George Mosa, Deceased, for purposes of this litigation. It is further
ORDERED that the Estate of George Mosa, Deceased, Roberta L. Mosa, Special Administrator is substituted for petitioner George Mosa, Deceased. It is further
ORDERED that the caption of this case is amended to read "Roberta L. Mosa and Estate of George Mosa, Deceased, Roberta L. Mosa, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".