Opinion
23155-22
03-22-2023
JAMES GRAY, DECEASED, & SHEILA GRAY Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 31, 2022, the petition to commence this case was filed, seeking review of a notice of deficiency issued for petitioners' 2019 tax year. The petition indicates that petitioner James Gray was deceased at the time the petition was filed.
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, this Court is without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). A deceased petitioner may be represented in this Court by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. The capacity of a fiduciary or other representative to litigate in this Court is determined in accordance with applicable state law. Rule 60(c), Tax Court Rules of Practice and Procedure.
On March 9, 2023, the parties filed a joint Status Report, stating therein that: (1) on February 19, 2023, the Circuit Court for Volusia County, Florida, Probate Division issued Letters of Administration to Sheila F. Gray as Administrator of the Estate of James E. Gray, and (2) Sheila F. Gray, in her capacity of Administrator of the Estate of James E. Gray wishes to prosecute this case on behalf of petitioner James Gray, Deceased. Copies of Mr. Gray's death certificate and the Letters of Administration issued to Sheila F. Gray are attached to the Status Report.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Estate of James E. Gray, Sheila F. Gray, Administrator is substituted in this case for petitioner James Gray, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Estate of James E. Gray, Sheila F. Gray, Administrator, and Sheila Gray, Petitioners v. Commissioner of Internal Revenue, Respondent".