Opinion
26468-22
12-11-2023
SONIA CLARK & RAFAEL A. CLARK, DECEASED, SONIA CLARK, SUCCESSOR-IN-INTEREST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 28, 2022, the Petition was filed to commence this case, seeking review of a notice of deficiency issued for tax year 2020. Petitioners stated therein that petitioner Rafael A. Clark had passed away, and petitioner Sonia Clark signed on his behalf as a "successor-in-interest."
On October 23, 2023, as to Rafael A. Clark, Deceased, respondent filed a Motion to Dismiss for Lack of Jurisdiction, asserting therein that (1) Rafael A. Clark died before the petition was filed; (2) neither Sonia Clark nor any other person is qualified as a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Rafael A. Clark; and (3) petitioner Sonia Clark has no objection to the granting of respondent's motion to dismiss. Respondent attached to the motion to dismiss a copy of the death certificate for Mr. Clark.
By Order issued October 30, 2023, the Court directed respondent to file a supplement to the above-referenced motion and provide the names and addresses of the decedent's heirs at law, other than petitioner Sonia Clark. On November 9, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction, listing those heirs at law as Karina Clark, Jasmine Clark, Rafael E. Clark, George W. Clark, and Jahaira J. Clark.
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). 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." Because the interests of the decedent's heirs at law may be affected by this litigation, the Court will provide an opportunity for the heirs at law to take any actions necessary to protect their interests, which may include having someone appointed by a court of competent jurisdiction to represent the decedent's estate.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Rafael A. Clark, Deceased. It is further
ORDERED that respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction is recharacterized as a First Supplement to Motion to Dismiss for Lack of Jurisdiction as to Rafael A. Clark, Deceased. It is further
ORDERED that, on or before January 11, 2024, Karina Clark, Jasmine Clark, Rafael E. Clark, George W. Clark, and Jahaira J. Clark shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Rafael A. Clark, Deceased, as supplemented. Failure to file an objection may result in the granting of respondent's motion, as supplemented. Any objection filed shall address the following matters: (1) whether a probate estate has been or will be opened with respect to decedent's estate; (2) if decedent's estate has been probated, the name and address of the court-appointed fiduciary of decedent's estate; and (3) whether any fiduciary of decedent's estate 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 court-appointed fiduciary with legal capacity to represent decedent's estate). It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve this Order on Karina Clark, Jasmine Clark, Rafael E. Clark, George W. Clark, and Jahaira J. Clark at their respective addresses set forth in respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, along with this Order, the Clerk of the Court shall serve on Karina Clark, Jasmine Clark, Rafael E. Clark, George W. Clark, and Jahaira J. Clark copies of respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction as to Rafael A. Clark, Deceased and First Supplement to Motion to Dismiss for Lack of Jurisdiction as to Rafael A. Clark, Deceased. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed November 28, 2023, shall be held in abeyance pending resolution of respondent's motion to dismiss, as supplemented.