Opinion
8795-24
09-18-2024
MARIA SAUCEDA & EZEQUIEL Y. RAMIEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 30, 2024, the Petition, which seeks review of a notice of deficiency issued for petitioners' 2021 tax year, was electronically filed. Upon review of the notice of deficiency issued to petitioners, a copy of which is attached to the Answer filed by respondent on July 17, 2024, it appears that petitioner Ezequiel Y. Ramiez's last name was misspelled in the Petition, and the Court will change his last name in the case caption to "Ramirez". The Petition indicates that Mr. Ramirez was deceased at the time of filing.
On September 16, 2024, respondent filed a Motion to Change or Correct Caption (Motion), asserting therein that (1) Ezequiel Y. Ramirez died before the Petition in this case was filed; (2) under Texas law a surviving spouse may represent a decedent's estate if no executor or administrator has been court-appointed to represent the estate; and (3) petitioner Maria Sauceda, in her capacity of surviving spouse, may properly represent Mr. Ramirez's estate in this case. Respondent attached to his Motion a copy of Mr. Ramirez's death certificate.
Rule 60(c) of the Tax Court Rules of Practice and Procedure states: "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." 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v. Commissioner, 41 T.C. 702 (1964) (citing the prior relevant Texas Code section, §160, Texas Probate Code, which was repealed as of January 1, 2014). Upon further review of the record, however, the Court notes the following: (1) the notice of deficiency was issued to petitioners at a New Mexico address; (2) the death certificate for Mr. Ramirez was issued by the state of New Mexico and indicates that Mr. Ramirez was a resident of New Mexico at the time of his death; and (3) the Petition was filed by petitioner Maria Sauceda using a New Mexico address. Accordingly, the Court fails to see the relevance of Texas law to this case and will deny respondent's Motion.
At this juncture, as the Petition was not filed by Mr. Ramirez or by someone with the legal capacity to act on behalf of his estate, it would appear that the Court lacks jurisdiction with respect to Mr. Ramirez. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975).
Upon due consideration, it is
ORDERED that respondent's Motion to Change or Correct Caption is denied. It is further
ORDERED that the caption of this case is amended to read: "Maria Sauceda and Ezequiel Y. Ramirez, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before October 9, 2024, respondent shall file an appropriate jurisdictional motion with respect to petitioner Ezequiel Y. Ramirez.