Opinion
31645-21S
01-28-2022
Donald R. Bassett, Deceased & Kay F. Bassett Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 30, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioners' 2018 tax year. The petition indicates that petitioner Donald R. Bassett is deceased. Therefore, although the petition bears the original signature of petitioner Kay F. Bassett, it does not bear the signature of petitioner Donald R. Bassett (decedent).
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 Donald R. Bassett or someone lawfully authorized to act on his estate's behalf, the Court appears to lack jurisdiction with respect to Donald R. Bassett.
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: "Donald R. Bassett, Deceased, and Kay F. Bassett, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the parties shall confer and, on or before March 28, 2022, shall file a joint status report concerning the then-current status of this case, including the following information: (1) whether a probate proceeding has been or will be commenced with respect to decedent's estate, (3) if decedent's estate is being probated, whether an executor, administrator, or other fiduciary has been duly appointed by a court of competent jurisdiction, as well as the name and address of any duly appointed fiduciary, (4) if decedent's estate has not been or will not be probated, the names and addresses of decedent's heirs at law, other than petitioner Kay F. Bassett, and whether any of them might be willing to serve as a fiduciary for decedent's estate, and (5) if there is or will be any fiduciary duly authorized to represent decedent's estate, whether that individual intends to file a proper Motion To Substitute Parties and Change Caption. The parties shall attach to their status report a copy of decedent's death certificate.