Opinion
9830-23
07-01-2024
RICKY E. BURT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the session of the Court scheduled to commence on September 16, 2024, in Atlanta, Georgia. On June 26, 2024, the Commissioner filed a status report informing the Court that Mr. Burt died on June 7, 2023, which was after he filed his petition in this case. The Commissioner further reports that an administrator has been appointed and is currently authorized to act on behalf of the Estate of Ricky E. Burt.
If a petitioner dies, it is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30 (1968). Pursuant to Rule 63(a), Tax Court Rules of Practice and Procedure, when a petitioner dies, "the Court, on its own or on motion of a party or the decedent's successor or representative, may order substitution of the proper parties." The appointment of a personal representative, executor, or administrator is necessary, and sufficient, to establish the capacity of a person to litigate on behalf of the estate. Rule 60(c), Fehrs v. Commissioner, 65 T.C. 346, 349 (1975). Accordingly, it is
ORDERED that the Clerk shall substitute parties and amend the caption of this case to read, Estate of Ricky E. Burt, Lisa Cook, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent. It is further
ORDERED that the Clerk shall update petitioner's address to the address appearing in paragraph 4 of the Commissioner's status report filed June 26, 2024.