Opinion
20281-23
09-23-2024
UGOCHUKWU OKPARA & OGHENEVWAIRE UGOCHUKWU-OKPARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
On December 21, 2023, the Petition was filed to commence this case, seeking review of a notice of deficiency issued to Ugochukwu Okpara and Oghenevwaire Ugochukwu-Okpara for tax year 2021.
On September 19, 2024, respondent filed a Motion to Change or Correct Caption. Respondent states that Ugochukwu Okpara died on July 24, 2024, and attached an IRS Form 56 (Notice Concerning Fiduciary Relationship), an affidavit of surviving spouse, and a death certificate. Respondent further states that Oghenevwaire Ugochukwu-Okpara does not object to the granting of the motion.
As relevant here, Texas law permits a surviving spouse to commence or continue a case on behalf of a deceased spouse. Texas Estates Code § 453.003; Estate of Berry v. Commissioner, 41 T.C. 702 (1964). Accordingly, Oghenevwaire Ugochukwu-Okpara, as surviving spouse, has the capacity to represent the deceased in this case.
Upon due consideration, it is
ORDERED that respondent's Motion to Change or Correct Caption is recharacterized as a Motion to Substitute Parties and Change Caption. It is further
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted in that the Estate of Ugochukwu Okpara, Deceased, Oghenevwaire Ugochukwu-Okpara, Surviving Spouse, is substituted in this case for petitioner Ugochukwu Okpara. It is further
ORDERED that the caption of this case is amended to read: "Estate of Ugochukwu Okpara, Deceased, Oghenevwaire Ugochukwu-Okpara,
Surviving Spouse, and Oghenevwaire Ugochukwu-Okpara, Petitioners v. Commissioner of Internal Revenue, Respondent."