Opinion
21879-21S
01-21-2022
John H. Leach, Deceased, and Mary M. Leach Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 21, 2021, the petition to commence this case was filed. Petitioners seek review of a notice of deficiency issued for their 2018 tax year. The petition, which indicates that petitioner John H. Leach is deceased, bears only the signature of Rachelle Leach, who appears to be petitioners' daughter and their power of attorney.
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. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The Tax Court, unlike the IRS, does not recognize powers of attorney. 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."
On November 16, 2021, Rachelle M. Leach filed a motion to substitute parties and change caption. In that motion, Ms. Leach asserts that (1) petitioner John H. Leach died before the petition was filed, and (2) on November 16, 2021, Ms. Leach was appointed independent executor of the Estate of John H. Leach, Deceased by a court of competent jurisdiction in St. Clair County, Illinois. A copy of the order appointing Ms. Leach as independent executor of the Estate of John H. Leach, Deceased is attached to the motion. Accordingly, the Court is satisfied that Rachelle M. Leach in her capacity as independent executor of decedent's estate should be substituted in this case for petitioner John H. Leach, Deceased. We will therefore grant the motion to substitute parties and change caption and direct Rachelle M. Leach to file a ratification of the petition in her capacity as independent executor of decedent's estate.
With respect to petitioner Mary M. Leach, however, our jurisdiction has not yet been established as Mary M. Leach did not sign the petition to commence this case. Accordingly, we will direct petitioner Mary M. Leach to file a proper ratification of petition. In the event Mary M. Leach is an incompetent individual who requires assistance to prosecute this case, an appropriate motion to be recognized as next friend with respect to Mary M. Leach may be filed. See Rule 60(d).
Upon due consideration, it is
ORDERED that the motion to substitute parties and change caption, filed November 16, 2021, is granted and the Estate of John H. Leach, Deceased, Rachelle M. Leach, Independent Executor is substituted for petitioner John H. Leach, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Estate of John H. Leach, Deceased, Rachelle M. Leach, Independent Executor and Mary M. Leach, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before February 11, 2022, Rachelle M. Leach, in her capacity of independent executor of the Estate of John H. Leach, Deceased and petitioner Mary M. Leach shall file in paper form (not electronically) a proper ratification of petition (see attached form) bearing their original signatures (not a photocopy). Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
RATIFICATION OF PETITION
We have read the petition received and filed by the Court on June 21, 2021, and hereby ratify and affirm the filing of that document by signing below.