Opinion
8159-23S
09-27-2023
ESTATE OF MARITZA GERENA RIVERA, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 23, 2023, the petition, which indicates that Maritza Gerena Rivera is deceased, was filed on behalf of petitioner by Giordano Hardy-Gerena. The petition seeks review of a notice of deficiency issued to Maritza Gerena Rivera (decedent) for her 2020 tax year. On September 26, 2023, the parties filed a Proposed Stipulated Decision.
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). At this juncture, as the petition was not filed by the taxpayer and it is unclear whether Giordano Hardy-Gerena is a legally appointed fiduciary with the capacity to represent the decedent's estate before this Court, it appears the Court may lack jurisdiction of this case.
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."
Upon due consideration of the foregoing, it is
ORDERED that the caption of this case is amended to read: "Maritza Gerena Rivera, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before October 26, 2023, Giordano Hardy-Gerena and respondent shall confer concerning the following matters: (1) whether a probate estate has been or will be opened with respect to the decedent's estate; (2) if the decedent's estate has been probated, the name and address of the duly appointed fiduciary of the decedent's estate; (3) whether any fiduciary of the decedent's estate intends to prosecute this case on the 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 status as a fiduciary with legal capacity to represent the decedent's estate); and (4) if decedent's estate has not been or will not be probated, the names and addresses of the decedent's heirs at law. It is further
ORDERED that, on or before November 9, 2023, respondent shall file a status report concerning the then-current status of this case, including information about the above-referenced matters set forth in the ordered paragraph above. A copy of the decedent's death certificate shall be attached to the status report.
The Proposed Stipulated Decision will be held pending further direction by the Court.