Opinion
10054-23
03-08-2024
MARGARET A. HORSFIELD, DECEASED & WILLIAM C. HORSFIELD III, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Petition filed to commence this case on June 23, 2023, indicates that both Margaret A. Horsfield and William C. Horsfield III are deceased. That Petition seeks review of a notice of deficiency dated April 3, 2023, and issued to the decedents for the taxable year 2020. Attached to the Petition are death certificates for both decedents and letters of administration reflecting the appointment of Matthew S. Horsfield as personal representative for the estate of the decedent William C. Horsfield a.k.a. William Charles Horsfield. However, no such letters are attached to the Petition with respect to the estate of the decedent Margaret A. Horsfield, and it is unclear from the record whether her estate has been probated. The Petition has been signed by Matthew S. Horsfield and was electronically filed by counsel admitted to practice before this Court.
In general, Rule 60(a) provides that a case shall be brought by the person against whom a deficiency has been determined or by a fiduciary entitled to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and 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, this Court is without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The capacity of a fiduciary or other representative to litigate in this Court is determined by state law. See Rule 60(c). Accordingly, any person bringing a case in this Court on behalf of a deceased taxpayer bears the burden of proving that he or she is entitled under state law to institute such a case. See Rule 60(a), (c); see also Fehrs, 65 T.C. at 348-349; Sander v. Commissioner, T.C. Memo. 2022-103; Clifton v. Commissioner, T.C. Memo. 1981-493.
All Rule references are to the Tax Court Rules of Practice and Procedure.
Notwithstanding the foregoing, 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 that such ratification shall have the same effect as if the case had been properly brought by such party.
At this time it appears that the Court has jurisdiction to enter a decision in this case as to the estate of the decedent William C. Horsfield III, insofar as the case appears to have been properly brought on the estate's behalf by Matthew S. Horsfield as personal representative. However, the status of the Court's jurisdiction as to the estate of the decedent Margaret A. Horsfield is unclear. Thus, in order to confirm that the Court has jurisdiction to enter a decision in this case as to her estate, we will direct the parties as set forth below.
Upon due consideration of the foregoing, it is
ORDERED that the parties' Proposed Stipulated Decision, filed March 7, 2024, is recharacterized as a Stipulation of Settlement. It is further
ORDERED that, at a reasonable date and time, but no later than April 10, 2024, counsel for the parties shall confer regarding the status of this case, including the following matters:
1. Whether the estate of the decedent Margaret A. Horsfield (hereinafter decedent) has been (or is being or will be) probated;
2. If so, whether letters testamentary, letters of administration, or other probate papers duly appointing a fiduciary for the decedent's estate have been (or will be) issued (and, if so, the name and address of such duly appointed fiduciary); and
3. If the estate has been probated but has since been closed, whether there are any plans to reopen it for purposes of this proceeding.
It is further
ORDERED that, on or before April 25, 2024, the parties shall file a joint report regarding the then-present status of this case and shall address therein the matters identified in the preceding ordered paragraph. The parties shall attach to the joint report a copy of any letters testamentary, letters of administration, or other probate papers duly appointing a fiduciary for the decedent's estate.