Estate of David Allan Ramos

Case Number

19PR00232

Case Type

Hearing Date / Time

Wed, 10/08/2025 - 08:30

Nature of Proceedings

Final Distribution

Tentative Ruling

Probate Notes:

Appearances required.

The following must be submitted:

Proof of Service of Notice of Hearing (Form DE-120).  Notice must be given 15 days prior to hearing, served on all known heirs and devisees, as well as on the Personal Representative (if not the petitioner) and special notice requestors.  (Prob. Code, §§ 11601 & 1220.) Notice must be sent to the person, not the person’s representative. (§1220.) 

NOTICE MUST BE GIVEN BY A NON-PARTY TO THE CASE. Here, notice was given by the personal representative/petitioner.

Notice to Franchise Tax Board.  Notice MUST have been given to the Franchise Tax Board not later than 90 days after the date letters are first issued. (Prob. Code, § 9202, subd. (c)(1).)

Final Inventory and Appraisal – The Final Inventory and Appraisal does not meet the requirements outlined in the Probate Code.  All Inventory and Appraisals filed with the court must comply with the following requirements:

• Signed by the Personal Representative.
• Contain certification that Change in Ownership Statement was filed with county recorder or assessor, unless decedent owned no real property (Prob. Code, 8800, subd. (d)) (i.e. Petitioner must file the appropriate notice indicated in Paragraph 5b, and check that box.)

Supplement to the Petition.  The following defects require a supplement to the petition in order to comply with the relevant code section cited, or give the Court the necessary information to adjudicate the ability of the estate to be closed:

• Paragraph 3c and 25d not alleged. Was there any other administrator? Did Petitioner serve as administrator the entire time?
• Paragraph 16 ambiguity.  Petitioner alleges that there was no cash to invest in interest bearing accounts, but the Final Inventory and Appraisal shows cash in the estate accounts.
• Paragraph 17 ambiguity.  Petitioner alleges no action without prior court approval, but does not list the estate’s real property at paragraph 29, when the Final Inventory and Appraisal shows the estate owned real property.  Petitioner must amend the petition, correct this ambiguity, and include an escrow statement if the real property was sold.
  • Real Property missing from Paragraph 29.  Allegations must “list and describe in detail the property to be distributed, in the body of the petition or in an attachment that is incorporated in the petition by reference.”  (CRC, Rule 7.651, subd. (a).) A parcel of real property with improvements (i.e. a house) is listed in the Final Inventory and Appraisal, but not at paragraph 29. If sold, allegations would need to be made at paragraph 17, and the escrow statement submitted.

Accounting or Waivers.  Each person entitled to distribution from the estate may waive a final account by 1) filing a written waiver of account (Prob. Code, § 10954, subd. (a)(1)); OR by filing 2) proof of adequate provision for satisfaction in full of the person’s interest (Id., subd. (a)(2)). The accounting waivers indicate the waiver of a trust accounting, which is nonsense in a decedent’s estate case, and were signed and submitted before the Petition for Final Distribution was filed, indicating the heirs likely do not have a full picture of the estate on hand, or the estate property that was listed in the Final Inventory and Appraisal.

It is recommended the Court does not waive an accounting, and orders the Personal Representative/Petitioner to serve notice of this hearing, along with the final inventory and appraisal to all heirs.

The final account must be submitted, if not waived. (Prob. Code, § 10951.)  The final account must contain all items listed in Probate Code section 1061:

• (1) The property on hand at the beginning of the period covered by the account, which shall be the value of the property initially received by the fiduciary if this is the first account, and shall be the property on hand at the end of the prior account if this is a subsequent account.
• (2) The value of any assets received during the period of the accounting which are not assets on hand as of the commencement of the administration of an estate.
• The amount of any receipts of income or principal, excluding items listed under paragraphs (1) and (2) or receipts from a trade or business.
• Net income from a trade or business.
• Gains on sales.
• The amount of disbursements, excluding disbursements for a trade or business or distributions.
• Loss on sales.
• Net loss from trade or business.
• Distributions to beneficiaries, the ward or conservatee.
• Property on hand at the end of the accounting period, stated at its carry value.

Supplement re: Escrow Statement.  Real property appears to have been sold, but no Escrow Statement is on file.  The escrow statement is a requisite filing to satisfy the final report requirements of the Probate Code (Prob. Code, § 10954(c)(1)), and the California Rules of Court (Rule 7.550):

If the documents curing these deficiencies are not processed by 8:00 a.m. on October 5, 2025, it is recommended that the matter be continued to a date to be set by the Court at the hearing, unless the party appears and requests a different date, or submits a request for a different continuance date prior to the hearing. (Local Rule 1721(c)(2)(A-B).)  If the matter is continued, documents must be submitted at least 10 days prior to the new hearing date to be considered.

 

Due to staffing limitations, processing times may be delayed. To assist in processing, attorneys and parties should include the next court date in the “Filing Description” field provided by the electronic service provider. That field is also used for further descriptions of the document being e-filed, so be sure to put the calendar date FIRST in the field – BEFORE any further description of the document being e-filed (e.g.: 06/28/16 For XYZ).

Appearances:

The court is open to the public for court business. The court is also conducting hearings via Zoom videoconference.

Meeting ID: 161 956 1423

Passcode: 137305