Opinion
27147-21
10-04-2022
DANA B. BUMGARDNER & CYNTHIA T. BUMGARDNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 13, 2022, petitioners filed a Motion to Substitute Parties and Change Caption, informing the Court that petitioner Dana B. Bumgardner died. However, petitioners failed to attached letters testamentary or letters of administration to their motion.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). In pertinent part, Rule 60(c) 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." Even if there has been no administration of the deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. Nordstrom v. Commissioner, 50 T.C. at 32.
Upon due consideration, it is
ORDERED that, on or before October 26, 2022, petitioners shall file a Supplement to their Motion to Substitute Parties and Change Caption advising the Court whether petitioner Cynthia T. Bumgardner or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Dana B. Bumgardner by a court of competent jurisdiction and attaching thereto the corresponding letters testamentary or letters of administration.