Opinion
15432-22
10-27-2022
MICHAEL JOSEPH MUNOZ & RAQUEL MUNOZ, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioner Raquel Munoz died prior to the filing of the petition commencing this case. On August 16, 202, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Raquel Munoz, Deceased, and to Change Caption. In the motion, respondent states that petitioner Michael Joseph Munoz stated that no probate of petitioner Raquel Munoz's estate has been opened; decedent's only heir is petitioner Michael Joseph Munoz; and petitioner Michael Joseph Munoz does not object to the granting of respondent's motion.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). Pursuant to Rule 63(a), Tax Court Rules of Practice and Procedure, when a petitioner dies, "the Court, on motion of a party or the decedent's successor or representative or on its own initiative, may order substitution of the proper parties." State law generally determines who has the capacity to be substituted as a party for a decedent. Rule 60(c); Fehrs v. Commissioner, 65 T.C. 346, 349 (1975). Thus, the appointment of a personal representative, executor, or administrator by the appropriate State court having jurisdiction over the estate of the decedent is generally necessary to establish the capacity of a person to litigate on behalf of the estate. See Rule 60(c). It is well settled that, unless the petition is filed by the taxpayer, or someone lawfully authorized to act on the taxpayer's behalf, this Court is without jurisdiction. Fehrs v. Commissioner, 65 T.C. at 348-349.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Raquel Munoz, Deceased, and to Change Caption is granted in that so much of this case as relates to Raquel Munoz is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read "Michael Joseph Munoz, Petitioner v. Commissioner of Internal Revenue, Respondent".