Opinion
12932-22S
03-27-2023
LAUREL L. HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Tampa, Florida, trial session of the Court scheduled to commence on April 11, 2023.
On May 25, 2022, Michael Hayes, the son of Laurel L. Hayes, timely filed the petition to commence this case. The petition seeks review of a notice of deficiency issued to Ms. Hayes on February 22, 2022, with respect to her 2017 tax year. No letters testamentary or letters of administration were attached to the petition. The parties have not provided the Court with a copy of Ms. Hayes's death certificate to confirm her date of death. However, the Court held a telephone conference with the parties on March 24, 2023, and Michael Hayes stated that his mother passed away on May 19, 2019, prior to the date the Commissioner mailed the notice of deficiency.
On March 7, 2023, the Commissioner filed a status report, in response to the Court's Order served January 30, 2023, stating that Ms. Hayes is deceased, that Michael Hayes stated to counsel for the Commissioner that he was in the process of commencing estate administration proceedings, and provided the names and addresses of Ms. Hayes' ascertainable heirs-at-law. On March 21, 2023, the Commissioner filed a second status report stating that a basis for settlement had been reached between Michael Hayes and his Independent Office of Appeals, but the Commissioner acknowledged his inability to execute a proposed stipulated decision due to the uncertainty surrounding who is the proper opposing party pursuant to Rules 24 and 60 of the Court's Rules of Practice and Procedure.
It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on her behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); see also Rule 60(a). In pertinent part, Rule 60(c) provides that "[t]he capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." A petitioner must show fiduciary authority to institute a case on behalf of a deceased taxpayer in circumstances where a notice of deficiency was issued post-death for an income tax liability that arose prior to death, as is the case in the instant proceeding. Fehrs, 65 T.C. at 349.
The record does not establish that the petition was filed by an individual who has been duly appointed to represent Ms. Hayes. Moreover, it does not appear that there is a duly appointed representative to ratify the petition and prosecute this case on behalf of Ms. Hayes' estate. In the absence of such a duly appointed representative, the Court lacks jurisdiction to review this matter.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended to read "Laurel L. Hayes, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before June 30, 2023, Michael Hayes, on behalf of Ms. Hayes, shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground that the petition was not filed by someone lawfully authorized to act on Ms. Hayes' behalf, and there is no duly appointed representative to ratify the petition and prosecute this case on behalf of Ms. Hayes' estate. It is further
ORDERED that Michael Hayes shall include in his response a copy of the death certificate for Laurel L. Hayes and a copy of letters testamentary, letters of administration, or any other documentation showing that Michael Hayes or any other person has been appointed as personal representative, executor, or fiduciary of Ms. Hayes' estate. It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on April 11, 2023. It is further
ORDERED that, on or before June 30, 2023, the Commissioner may file a status report to inform the Court of the then-present status of this case. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order on Helen Hayes Hoffman and Michael P. Hayes at the addresses listed on the certificate of service attached to respondent's status report, filed March 21, 2023.