United States v. Holland, 2:19-cv-02456

The United States sued pro se J. Ronald Holland to collect approximately $1.9 million in unpaid federal taxes.
David Risk, Holland’s partner (not an attorney), repeatedly appeared and sought appointment as Holland’s “next friend”; the Court denied that application for lack of supporting documentation.
Holland died on or about May 27, 2022; Risk did not notify the Court of the death. The Government filed a Suggestion of Death on the record, attaching a Suffolk County Medical Examiner letter.
The Court held a hearing on September 20, 2022; Risk ultimately confirmed Holland’s death and said Holland had an unprobated will and that Risk believed he was the representative.
The Court held that the Government’s tax-collection claim survives Holland’s death and that any motion to substitute a proper party under Fed. R. Civ. P. 25(a)(1) must be filed within 90 days of service of the Suggestion of Death (i.e., by December 7, 2022).
The Court placed the Government’s pending summary-judgment and sanctions motions in abeyance until a proper party is substituted.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Does the tax-collection claim survive Holland’s death?	Tax collection is remedial and survives; Government may pursue judgment against estate/successors.	No substantive contrary position from Holland; Risk did not argue extinguishment.	Claim survives under federal common law; substitution appropriate.
When does the Rule 25 substitution clock start and expire?	Service of the Suggestion of Death (filed Sept. 7, 2022) starts the 90-day window.	No persuasive contrary position.	90-day window applies; substitution motion due by Dec. 7, 2022.
Who qualifies as a “proper party” for substitution (next friend, representative, successor)?	Government may move to substitute a proper party (estate representative or distributee).	Risk claims an unprobated will and asserts he is representative/next friend but produced no probate documentation.	Proper party must be a successor, executor/administrator, or primary beneficiary under state law; Risk not appointed without documentation.
What happens to pending motions (summary judgment, sanctions) while substitution unresolved?	Government seeks to proceed to judgment.	Risk sought extensions and participated but did not timely oppose motions.	Motions held in abeyance until a proper party is substituted for Holland.

U.S. v. Private Sanitation Indus. Ass'n of Nassau/Suffolk, Inc., 159 F.R.D. 389 (E.D.N.Y. 1994) (federal common law governs whether a claim survives a party’s death)
Natale v. Country Ford Ltd., 287 F.R.D. 135 (E.D.N.Y. 2012) (defines a "representative" under New York law as one appointed with letters to administer the estate)