Opinion
5849-22
03-24-2022
Arleen Karlick, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 3, 2022, the petition to commence this case was filed on behalf of petitioner. The petition seeks review of a notice of deficiency issued with respect to petitioner's 2018 tax year. The petition, which bears the signature of Philip Karlick, indicates that petitioner is deceased. Mr. Karlick does not indicate in the petition in what capacity he seeks to prosecute this case on petitioner's behalf.
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, the Court is without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). At this juncture, therefore, as the petition does not bear the signature of petitioner or someone who has demonstrated that he or she is lawfully authorized to act on decedent's behalf, the Court appears to lack jurisdiction with respect to petitioner.
However, in relevant part, Rule 60(a), Tax Court Rules of Practice and Procedure, 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." In general, 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, or a successor trustee of a living trust of decedent. Tax Court 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 of the foregoing, it is
ORDERED that, on or before April 25, 2022, Philip Karlick shall file a Response to this Order, including therein information regarding: (1) whether the estate of decedent Arleen Karlick has been or will be probated; (2) if decedent's estate has been or will be 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; (3) if no fiduciary has been duly appointed by a court of competent jurisdiction, whether there is a successor trustee or similar fiduciary with respect to a living trust of decedent and, if so, the name and address of such fiduciary; (4) if any fiduciary of decedent's estate 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 supporting the individual's status as a fiduciary with legal capacity to represent decedent's estate); and (5) 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 be attached to the Response.