Opinion
25609-22
03-31-2023
DOROTHY L. HARRIS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 17, 2022, the petition to commence this case was filed on behalf of petitioner. The petition indicates that petitioner died in 2022, and it is signed by Steven Harris, who represents that he is petitioner's son and holds a power of attorney with respect to petitioner. However, unlike the IRS, the Court does not recognize powers of attorney. Furthermore, a power of attorney ceases to be valid once the principal who executed the power of attorney is deceased.
It is well settled that unless the petition is filed by the taxpayer or someone legally authorized to act on the taxpayer's behalf, we are without jurisdiction. 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."
On January 26, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the grounds that the petition was not filed by petitioner or by someone appointed by a court of competent jurisdiction to represent petitioner's estate. On March 16, 2023, after conferring with Steven Harris, respondent filed a Status Report, stating therein that (1) no probate proceeding has been or will be opened with respect to petitioner's estate, and (2) the heirs of petitioner are Steven Harris, Robin Harris, Richard Harris, and William David Harris. Respondent provided addresses for Steven Harris and William David Harris, but was unable to provide addresses for Robin Harris and Richard Harris.
Upon due consideration, it is
ORDERED that, on or before May 1, 2023, Steven Harris and William David Harris shall each file an Objection, if any, to respondent's above-referenced motion to dismiss and, if any such objection is filed, shall set forth therein whether he intends to open a probate proceeding as to petitioner's estate and, if so, whether he intends to prosecute this case on behalf of petitioner by filing a proper Motion to Substitute Parties and Change Caption. Failure to file an objection may result in the granting of respondent's motion to dismiss. Petitioner's heirs are advised that, if this case is dismissed, they are still free to pursue an administrative resolution of petitioner's 2020 tax liability directly with the IRS. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order, along with respondent's motion dismiss, filed January 26, 2023, on Steven Harris and William David Harris at their addresses as set forth in respondent's Status Report, filed March 16, 2023.