Opinion
12519-22
10-20-2022
CARRIE M. HOERSTER & JEFFREY H. HOERSTER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 3, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued to petitioners for their 2019 tax year. The petition indicates that petitioner Jeffrey H. Hoerster (decedent) was deceased at the time the petition was filed. On October 19, 2022, the parties filed for the Court's consideration a proposed stipulated decision.
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, 348-349 (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."
At this juncture, it is unclear whether any person or entity has been appointed by a court of competent jurisdiction as the legal representative of decedent's estate. Accordingly, it appears that this Court may lack jurisdiction in this case with respect to Jeffrey H. Hoerster, Deceased, and the parties' proposed stipulated decision cannot be approved by the Court in its present form.
Upon due consideration of the foregoing, it is
ORDERED that the parties' proposed stipulated decision is recharacterized as a Stipulation of Settled Issues. It is further
ORDERED that, on or before November 18, 2022, the parties shall confer concerning the following matters: (1) whether a probate proceeding has been commenced with respect to decedent's estate; (2) if decedent's estate has been probated, the name and address of the duly appointed fiduciary of decedent's estate; (3) whether the fiduciary of decedent's estate, if any, intends to prosecute this case on decedent's behalf by filing an appropriate motion to substitute parties and change caption (to which should be attached relevant documentation demonstrating that the fiduciary has been legally appointed to represent decedent's estate); and (4) if decedent's estate has not been probated, the names and addresses of decedent's heirs at law and whether any of them are willing to be appointed by a court of competent jurisdiction as a fiduciary for decedent's estate and to prosecute this case on behalf of decedent. It is further
ORDERED that, on or before December 9, 2022, 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.