Opinion
18583-23S
11-06-2024
JACQUELINE VILLEDA & HELDDER TURCIOS, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial during the Trial Session of the Court scheduled to commence on February 24, 2025, in Las Vegas, Nevada.
On October 30, 2024, Respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to Heldder Turcios, Deceased, and to Change Caption. The Petition in this case was timely filed on November 27, 2023, based on a notice of deficiency issued to both Jacqueline Villeda and Heldder Turcios, deceased, regarding the Petitioners' jointly filed Federal Income Tax Return for taxable year 2021, issued on November 13, 2023. The Petition was only signed by Petitioner Jacqueline Villeda and not by a representative of the decedent.
Respondent informed the Court that it does not appear that Petitioner Jacqueline Villeda is duly qualified as either a fiduciary or personal representative of decedent, such that she can not sign on behalf of the decedent. Rule 60(a), Tax Court Rules of Practice and Procedure, provides that a case shall be brought by and in the name of the person against whom the Commissioner determined the deficiency or by and with the full descriptive name of the fiduciary entitled to institute a case on behalf of such person. Tax Court Rule 60(c) provides that 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. Respondent informed the Court that under Nevada law, litigation on behalf of a deceased party may only be brought by a personal representative of the deceased's estate who is duly appointed by a court of competent jurisdiction. No such representative has ratified the Petition on behalf of Heldder Turcios, deceased. Respondent informed the Court that Petitioner Jacqueline Villeda does not object to the granting of this motion.
For cause, it is
ORDERED that Respondent's Motion to Dismiss for Lack of Jurisdiction as to Heldder Turcios, Deceased, and to Change Caption, filed with the Court on October 30, 2024, is granted. It is further
ORDERED that this case is dismissed as to Petitioner Heldder Turcios, deceased. It is further
ORDERED that the caption of this case shall be amended to read: "Jacqueline Villeda, Petitioner v. Commissioner of Internal Revenue, Respondent".