Opinion
14351-20
08-12-2021
Wilbur Lee Swam Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On December 7, 2020, an imperfect petition commencing this case was filed. That petition seeks review of the notice of deficiency dated November 16, 2020, issued to petitioner for tax year 2017. That petition was not signed by petitioner or a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules. That petition was signed only by Robert S. Borish, a CPA who was issued a power of attorney by Linda Joyce Kristenson. Ms. Kristenson (petitioner's friend), in turn, previously had been issued a power of attorney by petitioner.
On July 26, 2021, Linda Joyce Kristenson filed a First Amended Petition. Among other things, Ms. Kristenson therein states that petitioner died on April 7, 2021, after the petition in this case was filed. Attached to that amended petition, is a death certificate showing that petitioner died on April 7, 2021.
The Tax Court does not recognize powers of attorney. Tax Court Rule 60 requires a case be brought by and in the name of the person against whom the Commissioner determined the deficiency, or by the fiduciary entitled to institute a case on behalf of such person. In pertinent part, Rule 60(d) further provides that the capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived.
Under the circumstances, the Court will direct Linda Joyce Kristenson to file a report concerning the present status of this case. The foregoing considered, it is
ORDERED that, on or before September 15, 2021, Linda Joyce Kristenson shall file a Report concerning the then present status of this case, including: (1) whether decedent Wilbur Lee Swam's estate has been or will be probated, (2) if decedent's estate is being probated, (a) whether a duly appointed representative or other fiduciary has been appointed to act for decedent or decedent's estate by a State court of competent jurisdiction, and (b) if so, the name and address of such duly appointed representative or other fiduciary, and (3) the name(s) and address(es) of decedent's heirs or heirs at law. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Linda Joyce Kristenson at the address which she listed for herself in the above July 26, 2021, amended petition.