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Faulk v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 11374-22 (U.S.T.C. Nov. 3, 2022)

Opinion

11374-22

11-03-2022

JOHN FAULK & MICHELLE FAULK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 1, 2022, petitioner Michelle Faulk electronically filed a letter with the Court, designating the filing as a Motion to Substitute Parties and Change Caption. Therein, she advises that, since the filing of the Petition in this case, petitioner John Faulk has died, and that, at this time, it is not clear whether his estate will be probated. A copy of Mr. Faulk's death certificate is attached to the letter.

Where, as here, a taxpayer dies after commencing a case, the Court may order that the decedent's successor or representative, such as an executor, administrator, or personal representative, be substituted as the proper party. See Rule 63(a), Tax Court Rules of Practice and Procedure. However, any person seeking to represent the estate of a deceased taxpayer in this Court must make an affirmative showing that such person is lawfully authorized to so act under State law. See Rule 60(a), (c), Tax Court Rules of Practice and Procedure; see also Fehrs v. Commissioner, 346 T.C. 346, 348-349 (1975).

In view of the fact that at this time it is not clear whether Mr. Faulk's estate will be probated and, thus, whether a fiduciary will be appointed who could be properly recognized as representing the estate in this proceeding, we will direct the parties to confer regarding this case as set forth below.

Upon due consideration and for cause, it is

ORDERED that petitioner's Motion to Substitute Parties and Change Caption is recharacterized as petitioner's Motion to Change or Correct Caption. It is further

ORDERED that petitioner's just-referenced Motion is granted, and the caption of this case is amended to read: "John Faulk, Deceased & Michelle Faulk, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that, at a reasonable date and time, but no later than January 31, 2023, the parties shall confer regarding the status of this case, including: (1) whether the estate of the decedent John Faulk (decedent) has been or will be probated, (2) if such a probate proceeding has been commenced, whether an executor, administrator, or other fiduciary has been duly appointed for the decedent's estate by a court of competent jurisdiction, (3) if so, the name and address of such duly appointed fiduciary for the decedent's estate, and (4) if the decedent's estate has not been or will not be probated, the names and addresses of the decedent's heirs at law. It is further

ORDERED that, on or before February 21, 2023, respondent shall file a written report regarding the then-present status of this case and shall address therein the matters identified in the preceding ordered paragraph.


Summaries of

Faulk v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 11374-22 (U.S.T.C. Nov. 3, 2022)
Case details for

Faulk v. Comm'r of Internal Revenue

Case Details

Full title:JOHN FAULK & MICHELLE FAULK, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 11374-22 (U.S.T.C. Nov. 3, 2022)