Opinion
36675-21
04-29-2022
CLAUDIA A. HAUCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On December 10, 2021, the petition to commence this case was filed on behalf of petitioner. That petition was signed by Tracy Hauck. The petition indicates that petitioner was deceased at the time of filing and that Tracy Hauck is petitioner's court-appointed or certified personal representative. However, no documentation is attached to the petition to substantiate that statement. On March 18, 2022, a first amended petition, signed by Tracy Hauck, was filed on behalf of petitioner.
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 does not bear the signature of Claudia A. Hauck or someone who has demonstrated that he or she is lawfully authorized to act on decedent's estate's behalf, the Court appears to lack jurisdiction with respect to Claudia A. Hauck.
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 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, it is
ORDERED that the caption of this case is amended to read: "Claudia A. Hauck, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before June 8, 2022, Tracy Hauck and respondent's counsel shall confer regarding: (1) whether the estate of decedent Claudia A. Hauck 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 of decedent and, if so, the name and address of such fiduciary; (4) if 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 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. It is further
ORDERED that, on or before June 22, 2022, the parties shall file a joint 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 decedent's death certificate shall be attached to status report.