Opinion
5475-24L
05-30-2024
WENDELL PAYNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On April 5, 2024, the Petition to commence this case was filed on behalf of petitioner. The Petition seeks review of a notice of determination concerning collection action, dated March 6, 2024, issued with respect to petitioner's income tax liabilities for the 2017, 2018, 2019, and 2020 tax years. The Petition indicates that petitioner (decedent) is deceased and that the probate proceeding with respect to decedent's estate was closed prior to the filing of the Petition.
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 or by someone currently authorized to act on decedent's estate's behalf, the Court appears to lack jurisdiction with respect to the decedent.
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 of the foregoing, it is
ORDERED that the caption of this case is amended to read: "Wendell Payne, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before June 28, 2024, the parties shall confer concerning the following matters: (1) whether the decedent's probate estate will be reopened; and (2) if decedent's estate will be reopened, the name and address of the estate's fiduciary; and (3) whether that fiduciary 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 current legal capacity to represent the decedent's estate). It is further
ORDERED that, on or before July 12, 2024, respondent shall file a written 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.