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Estate of Dama v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 4605-22SL (U.S.T.C. Aug. 17, 2022)

Opinion

4605-22SL

08-17-2022

ESTATE OF VENKAIAH DAMA, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 16, 2022, the petition to commence this case was filed on petitioner's behalf. The petition indicates that petitioner was deceased at the time the petition was filed and was signed on petitioner's behalf by Kesav Dama. 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).

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."

On August 4, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction, asserting therein that, as the petition was not signed by petitioner or by someone lawfully authorized to represent petitioner's estate at the time the petition was filed, this case should be dismissed for lack of jurisdiction. Respondent attached to his motion a copy of letters of administration issued to petitioner's son, Kesav Dama, with respect to petitioners' estate on July 20, 2022, which was after the petition was filed. At this juncture, Kesav Dama could ratify the petition if he wishes to continue to prosecute this case. Respondent indicates in his motion, however, that Kesav Dama has decided to pursue resolution of this matter through other means and does not object to the granting of respondent's motion to dismiss. In these circumstances, however, the Court will provide Mr. Dama the opportunity to file an objection, if he so wishes, to respondent's motion to dismiss.

Upon due consideration, it is

ORDERED that, on or before September 7, 2022, Kesav Dama shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Kesav Dama in care of petitioner's address of record in this case.


Summaries of

Estate of Dama v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 4605-22SL (U.S.T.C. Aug. 17, 2022)
Case details for

Estate of Dama v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF VENKAIAH DAMA, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 17, 2022

Citations

No. 4605-22SL (U.S.T.C. Aug. 17, 2022)