Opinion
17648-22S
10-24-2023
JOSEPH G. BUYAKOWSKI & SUANNE BUYAKOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 1, 2022, an incomplete, unsigned Petition was filed to commence this case, seeking review of a notice of deficiency issued for tax year 2020. On September 9, 2022, petitioners filed the First Amended Petition, which was signed by petitioner Suanne Buyakowski. Neither of these filings was signed by petitioner Joseph G. Buyakowski; as is indicated on one of the attachments, Mr. Buyakowski passed away before the filing of the Petition.
On October 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Joseph G. Buyakowski and to Change Caption. A copy of Mr. Buyakowski's death certificate is attached to that motion. Respondent states that it does not appear Ms. Buyakowski is duly qualified as either a fiduciary or personal representative of the decedent, nor does she intend to proceed as the personal representative on behalf of Mr. Buyakowski. Respondent further states that the parties have reached a basis for settlement and Ms. Buyakowski does not object to the granting of the motion.
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, 348-49 (1975). At this juncture, as the Petition does not bear the signature of Joseph G. Buyakowski (decedent) or someone legally authorized to act on his estate's behalf, the Court appears to lack jurisdiction with respect to the decedent.
However, in relevant part, Rule 60(a), Tax Court Rules of Practice and Procedure, 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) 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." Furthermore, because the interests of a decedent's heirs at law may be affected by the outcome of litigation in this Court, the Court customarily provides notice to those heirs at law so that they may take whatever action, if any, they wish to take in order to protect their interests.
Upon due consideration of the foregoing, it is
ORDERED that the caption of this case is amended to read: "Joseph G. Buyakowski, Deceased, & Suanne Buyakowski, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before November 14, 2023, respondent shall file a supplement to his above-referenced motion and provide the names and addresses of the decedent's heirs at law, other than petitioner Suanne Buyakowski.