According to reports in Samoan media, he died on Friday while at the Olympic Village.
"We at the IBA extend our heartfelt condolences to the family, friends, and colleagues of Lionel Elika Fatupaito, the national boxing coach of Samoa, who tragically passed away during Paris 2024," the IBA said in a statement.
"Lionel's dedication and passion for the sport have left an indelible mark on the boxing community. His legacy will continue to inspire future generations. Our thoughts and prayers are with Team Samoa and all those affected by this profound loss."
Heavyweight Ato Plodzicki-Faoagali is the only Samoan boxer competing at the Paris Olympics.
The two-times Pacific Games champion will face Belgium's Victor Schelstraete on Sunday.
The Olympic boxing competition takes place at the North Paris Arena and Roland Garros from July 27 until August 10.
