Opinion
9486-21
06-04-2021
Timothy W. Kelly, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition in this case was filed on March 15, 2021. That petition was not signed by decedent Timothy W. Kelly or a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules. That petition concerns a notice of deficiency dated February 22 2021, issued to decedent for tax year 2018. That petition was sent to the Court by decedent's sister, Kolleen Kelly Laming. Ms. Laming therein states that her brother Timothy W. Kelly died in February 2020, and that there is no one legally identified to handle his affairs at this time. Attached to that petition is a death certificate showing that decedent died sometime in February 2020.
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. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). However, in pertinent 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." Rule 60(c), Tax Court Rules of Practice and Procedure, provides that the 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.
Under the circumstances the Court will direct Kolleen Kelly Laming to file a Response to this order concerning the present status of this case.
Upon due consideration, it is
ORDERED that, on or before June 30, 2021, Kolleen Kelly Laming shall file a Response to this order concerning the then present status of this case. In that Response Ms. Smith shall advise the Court in writing as to: (1) whether decedent Timothy W. Kelly's estate has been or will be probated; (2) if decedent's estate is being probated and a State probate court of competent jurisdiction has appointed an executor, administrator, or other fiduciary for decedent's estate, the name and address of such executor, administrator, or other fiduciary for decedent's estate; and (3) if decedent's estate has not been or will not be probated, the names and addresses of decedent's heirs at law. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Kolleen Kelly Laming at the address listed for Ms. Laming in the Court's records.