Opinion
13882-21
05-11-2023
IRVIN J. NAQUIN SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern, Judge
On July 8, 2021, the Court received and filed a Petition subscribed by Jan S. Brunet on behalf of petitioner Irvin J. Naquin, Sr. Ms. Brunet is an attorney authorized to practice before the Court. The Petition was filed in response to a Notice of Determination Concerning Relief From Joint and Several Liability Under I.R.C. § 6015 (Notice) dated April 13, 2021. The Notice is addressed to Mr. Naquin in Montegut, Louisiana. On March 3, 2023, we received from respondent a Status Report reporting that Mr. Naquin had died on July 7, 2021, one day before we received and filed the Petition. Respondent attached to his Status Report a copy of an obituary for Mr. Naquin (decedent). The record does not contain a death certificate for the decedent. On April 25, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. The Motion states that the decedent had a wife, Theresa V. Naquin, but that they were divorced in 2019. It provides address information with respect to her. The Motion further states that respondent has been advised that no representative or fiduciary is currently authorized to act on behalf of the Estate of Irvin J. Naquin Sr., deceased, and that he died without a will. The motion identifies the only ascertainable heirs at law of the decedent, all or some of whom may be surviving issue of the decedent. The Motion provides address information with respect to those individuals.
Section 6015 provides for relief from joint and several liability on a joint return. Section 6015(e)(1) provides our jurisdiction to determine the appropriate relief in response to a timely petition. To be timely, a petition in response to a section 6015 notice of determination must be filed by the Court no later than 90 days after the notice is sent (in this case, no later than July 12, 2021). See § 6015(e)(1)(A)(ii). Title XXXI, Tax Court Rules of Practice and Procedure, addresses Actions for Determination of Relief From Joint and Several Liability on a Joint Return. Rule 320(a) makes applicable the rules of Title XXXI to actions for the determination of relief from joint and several liability on a joint return. Rule 320(a) further provides that, as pertinent, and except as otherwise provided in the title, the Court's other rules of practice and procedure apply to such actions. In general and as relevant here, Rule 60(a) provides that a case shall be brought by the person against whom a deficiency or liability has been determined or by a fiduciary entitled to institute a case on behalf of such person. The Rule further provide: "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party." Rule 63(a) provides: "If 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."
All section references are to the Internal Revenue Code of 1986, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.
As also relevant here, under Louisiana law, when a party dies during pendency of an action not extinguished by his death, his legal successor may continue that action and be substituted as party petitioner. Under Louisiana law, "legal successor" means the succession representative appointed by state court if the succession is under administration, otherwise, the heirs and legatees of the deceased. La. Code Civ. Proc. art. 801.
A claim for relief under section 6015 survives the death of the individual claiming relief under the section. See Jonson v. Commissioner, 118 T.C. 106 (2002) (estate of deceased spouse able to request relief under section 6015), aff'd, 353 F.3d 1181, 1184 (10th Cir. 2003), and the Commissioner himself has ruled likewise, Rev. Rul. 2003-36, 2003-1 C.B. 849. Nevertheless our jurisdiction to grant relief under section 6015 depends on a timely petition. See, e.g., Marszalkiewicz v. Commissioner, T.C. Memo. 1979-365 (addressing jurisdiction to redetermine a deficiency in tax). Mr. Naquin was deceased when his attorney filed the Petition, and the time to file appears to have run. See § 6015(e)(1)(A)(ii). It therefore may be that we must dismiss the Petition for lack of jurisdiction, as respondent has moved us to do. Nevertheless, it also may be that there is a fiduciary or another entitled to institute an action on behalf of the decedent who, on proper motion, may seek to establish our jurisdiction to hear this case, ratify the Petition and be substituted as a party. And even though no representative of the decedent has come forward to press for the relief sought by the decedent when he authorized Ms. Brunet to file the Petition, there may be survivors whose monetary interests are capable of being affected by satisfaction of the liabilities that will be determined consequent upon a dismissal of this case. In recognition of the affectability of those interests, it seems appropriate to give notice of the proceedings to those whose interests stand to be affected, so that they may have an opportunity to be heard if they so desire or, perhaps, to seek the appointment of a personal representative by the appropriate court having jurisdiction over the decedent's estate. See Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968).
Upon due consideration, it is
ORDERED that on or before June 12, 2023, petitioner's counsel, Ms. Naquin, and any heir-at-law shall file with the Court and serve on respondent, a response to respondent's Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of respondent's Motion to Dismiss for Lack of Jurisdiction along with this Order, make additional service on the following individuals:
Theresa V. Naquin 127 Tigerlily Drive Houma, LA 70360
Theresa V. Naquin 3166 Highway 315, Apt. 816 Houma, LA 70360
Clayton Naquin 2012 Highway 665 Montegut, LA 70377
Clayton Naquin 1803 Martin Luther King Jr. Blvd., Apt. 118 Houma, LA 70360
Irvin Naquin, Jr. 2006 Highway 665 Montegut, LA 70377
Irvin Naquin, Jr. 2014 Highway 665 Montegut, LA 70377
Ted Naquin 2014 Highway 665 Montegut, LA 70377
Ted Naquin 534 Aragon Road Montegut, LA 70377
Alton Verdin 111 Laura Street Montegut, LA 70377
Gerard Verdin 1005 Highway 665 Montegut, LA 70377
Kimberly Summerall 1208 Highway 665, #48 Montegut, LA 70377
Annie Hutchinson 2304 Highway 665 Montegut, LA 70377
Rikki Linton 241 Darwen Drive Raceland, LA 70394
Jenifer Oubre 127 Tigerlily Drive Houma, LA 70360