Opinion
13336-22S
06-16-2022
JOY KANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 31, 2022, the petition to commence this case was filed on behalf of petitioner Joy Kane. That petition was signed by Charles Traboulsi. The petition indicates that petitioner was deceased at the time of filing and that Mr. Traboulsi is decedent's next of kin.
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) 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, it is
ORDERED that, on or before July 20, 2022, Charles Traboulsi shall file a Response to this order concerning the present status of this case, including: (1) whether the estate of decedent Joy Kane has been or will be probated; (2) if decedent's estate has been probated, whether an executor, administrator, or other fiduciary has been duly appointed for decedent's estate by a court of competent jurisdiction and, if so, the name and address of such duly appointed fiduciary; and (3) if decedent's estate has not been or will not be probated, and decedent's estate otherwise has no fiduciary, the names and addresses of decedent's heirs at law. A copy of decedent's death certificate shall also be attached to that response. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Charles Traboulsi in care of Timothy Mayclin, 5328 Stow Circle, Santa Rosa, CA 95409.