Opinion
14617-20
01-31-2024
BRUCE M. LOWMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution filed on October 18, 2023. In his motion, respondent asks the Court to uphold the deficiency set forth in the notice of deficiency dated October 26, 2020.
On January 26, 2023, Sharee Weaver, the daughter of Mr. Lowman, filed a letter with the Court. According to Ms. Weaver, Mr. Lowman died on July 17, 2023. As Mr. Lowman's daughter, Ms. Weaver may have an interest in petitioner's estate.
We have held that a petitioner's death does not divest this Court of jurisdiction over his income tax liability for any taxable year already in issue. Nordstrom v. Commissioner, 50 T.C. 30 (1968). Where, as here, a taxpayer dies after commencing a case, the Court may order that the decedent's successor or representative, such as an executor, administrator, or personal representative, be substituted as the proper party. See Rule 63(a). However, any person seeking to represent the estate of a deceased taxpayer in this Court must make an affirmative showing that such person is lawfully authorized to so act under State law. See Rule 60(a), (c); See also Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The legal capacity in this Court of a representative is controlled by Rule 60(c). We apply local law to determine who has the capacity to be a substituted party. Fehrs at 349.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
At this time, it is not clear whether Mr. Lowman's estate will be probated, and, thus, whether a fiduciary will be appointed who could be properly recognized as representing the estate in this proceeding.
Upon due consideration, it is
ORDERED that a representative or successor with legal capacity to act on behalf of petitioner enter his or her appearance before this Court in thirty days, on or before March 4, 2024, to be substituted as a party and to prosecute this matter on behalf of the deceased petitioner. It is further
ORDERED that the Clerk of Court shall, in addition to the usual service upon the parties, serve a copy of this Order to Ms. Weaver at the following address:
Sharee Weaver
1571 County Road 14
Corpus Christi, TX 78415-3803