Opinion
9239-23S
08-02-2023
ESTATE OF CHRISTA M. PRITCHETT, DECEASED, LINDSEY A. PRITCHETT, EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 1, 2023, the petition to commence this case was filed by Lindsey A. Pritchett on behalf of the Estate of Christa M. Pritchett. The petition seeks review of a notice of deficiency issued for petitioner's 2020 tax year. On July 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Estate of Christa M. Pritchett, Deceased, Lindsey A. Pritchett, Executor (motion to dismiss), asserting therein that: (1) Christa M. Pritchett died before the petition was filed; (2) Lindsey A. Pritchett has not been appointed by a court of competent jurisdiction as the executor of the estate of Christa M. Pritchett; (3) the heirs at law of Christa M. Pritchett are Lindsey A. Pritchett, Jacob W. Pritchett, and William Pritchett; and (4) Lindsey A. Pritchett has no objection to the granting of respondent's motion to dismiss. Respondent attached to his motion to dismiss a copy of the death certificate for Ms. Pritchett (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). 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 of the foregoing, it is
ORDERED that the caption of this case is amended to read: "Christa M. Pritchett, Deceased v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Estate of Christa M. Pritchett, Deceased, Lindsey A. Pritchett, Executor is recharacterized as a Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, on or before August 25, 2023, Lindsey A. Pritchett, Jacob W. Pritchett, and William Pritchett shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to file an objection may result in the granting of respondent's motion. 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 Lindsey A. Pritchett, Jacob W. Pritchett, and William Pritchett at their respective addresses set forth in respondent's Motion to Dismiss for Lack of Jurisdiction.