Opinion
15804-21
08-20-2021
Fred J. Flanders & Twylla G. Flanders Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 3, 2021, the Court filed a letter, along with several attachments, as an imperfect petition to commence this case. The letter, dated April 20, 2021, is signed by G. Preston Parker, CPA, who is not admitted to practice before this Court. The letter advises the Court that petitioners Fred J. Flanders and Twylla G. Flanders are deceased and references an estate that has been opened. However, the letter does not identify an executor, administrator, or personal representative of such estate. A notice of deficiency dated January 25, 2021, and issued with respect to Mr. and Mrs. Flanders' 2018 taxable year is among the attachments to the letter.
On July 28, 2021, the Court issued two Orders and a Notice relating to the imperfect petition in this case. Thereafter, by Order served August 2, 2021, the Court directed that a Ratification of Petition be filed in this case in view of the fact that the petition was not properly executed on behalf of Mr. and Mrs. Flanders by a duly authorized fiduciary or representative. See Rule 60(c), Tax Court Rules of Practice and Procedure; Fehrs v. Commissioner, 65 T.C. 346, 349 (1975). The Court directed that additional service of the foregoing Order be made on Mr. Parker.
On August 12, 2021, the copies of the two Orders and Notice issued July 28, 2021, that had been mailed to the address listed in the notice of deficiency were returned to the Court by the U.S. Postal Service with the envelope bearing the following notation: "return to sender, attempted - not known, unable to forward".
In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30, 31-32 (1968), and to facilitate the Court's notification of this proceeding to the appropriate representatives of the estate to which Mr. Parker refers in his above-referenced letter, we will direct him to file a report as set forth below.
The foregoing considered and for cause, it is
ORDERED that the caption of this case is changed to read: "Fred J. Flanders, Deceased, and Twylla G. Flanders, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order upon G. Preston Parker, CPA, at the Scottsdale and Peoria return addresses listed in his above-referenced letter. It is further
ORDERED that, on or before September 20, 2021, Mr. Parker shall file a report with the Court setting forth the names, mailing addresses, and telephone numbers of any persons who have been appointed as an executor, personal representative, or fiduciary for the estate of decedent petitioners.