Opinion
14165-22
07-01-2022
SHARON O. EDDY & STUART W. EDDY, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 24, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioners' 2019 tax year. The petition indicates that petitioner Stuart W. Eddy is deceased and that petitioner Sharon O. Eddy is petitioning on Mr. Eddy's behalf.
It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). However, in relevant part, Tax Court Rule 60(a) provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party." A decedent's estate generally may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. Rule 60(c), Tax Court Rules of Practice and Procedure, provides that "the capacity of a fiduciary or other representative to litigate shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
As no documents have been filed with the Court that demonstrating that any individual or entity has been lawfully authorized to represent Mr. Eddy's estate, our jurisdiction with respect to Mr. Eddy is unclear at this juncture.
Upon due consideration, it is
ORDERED that, on or before July 22, 2022, petitioner shall file a status report and therein provide information regarding the following matters: (1) whether the estate of decedent Stuart W. Eddy has been or will be probated; (2) if decedent's estate has been probated, whether an executor, administrator, or other fiduciary has been duly appointed for decedent's estate by a court of competent jurisdiction and, if so, the name and address of such duly appointed fiduciary; (3) if no fiduciary has been duly appointed by a court of competent jurisdiction, whether there is a successor trustee or similar fiduciary with respect to a living trust established by decedent and, if so, the name and address of such fiduciary; (4) whether any fiduciary of decedent's estate intends to prosecute this case on decedent's behalf by filing an appropriate motion to substitute parties and change caption (to which should be attached relevant documentation supporting the individual's or entity's status as a fiduciary with legal capacity to represent decedent's estate); and (5) if decedent's estate has not been or will not be probated and decedent's estate otherwise has no fiduciary, the names and addresses of decedent's heirs at law, except for petitioner Sharon O. Eddy. A copy of decedent's death certificate shall be attached to the status report.