Opinion
12978-23
12-26-2023
ANITRA F. FRAZIER & RODNEY B. FRAZIER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 14, 2023, the Petition was filed to commence this case, seeking review of a notice of deficiency issued to Anitra F. Frazier and Rodney B. Frazier for tax year 2020. The Petition was signed by petitioner Anitra F. Frazier, both for herself and on behalf of Rodney B. Frazier (decedent), whom the Petition noted had passed away after the notice of deficiency was issued. No copy of the decedent's death certificate was attached to the Petition, nor has petitioner Anitra F. Frazier provided the Court with letters testamentary or letters of administration indicating that she is duly qualified to act on behalf of the decedent. On December 19, 2023, the parties filed a Proposed Stipulated Decision signed by petitioner Anitra F. Frazier both for herself and on behalf of the decedent as "surviving spouse and petitioner."
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). At this juncture, as the Petition does not bear the signature of the decedent or someone legally authorized to act on his estate's behalf, the Court appears to lack jurisdiction with respect to the decedent.
However, in relevant part, Rule 60(a), Tax Court Rules of Practice and Procedure, 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) 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, on or before January 19, 2024, Anitra F. Frazier and respondent shall confer concerning the following matters: (1) whether a probate estate has been or will be opened with respect to the decedent's estate; (2) if the decedent's estate has been probated, the name and address of the duly appointed fiduciary of the estate; (3) whether any fiduciary of the decedent's estate intends to prosecute this case on his 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 fiduciary with legal capacity to represent the estate); and (4) if the decedent's estate has not been or will not be probated, the names and addresses of his heirs at law. It is further
ORDERED that, on or before February 2, 2024, respondent shall file a status report concerning the then-current status of this case, including information about the above-referenced matters set forth in the ordered paragraph above. A copy of decedent's death certificate shall be attached to the status report. It is further
ORDERED that the parties' Proposed Stipulated Decision shall be held in abeyance pending further direction from the Court.