Opinion
18871-22S
08-04-2023
JERRY D. MASK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge.
The Petition commencing this case was filed on August 16, 2022, which was signed only by Jerry C. Mask, petitioner's son, as petitioner's power of attorney. The Petition stated that petitioner, Jerry D. Mask, was in a nursing home at the time and was unable to manage his own financial affairs. By Order served October 14, 2022, the Court denied respondent's Motion to Change or Correct Caption and directed the parties that Jerry C. Mask may file an appropriate motion to be recognized as next friend on or before November 16, 2022. Jerry C. Mask initially failed to file any appropriate motions to gain this recognition.
This case was set for trial in Jackson, Mississippi on May 1, 2023. The case was called and recalled; and respondent notified the Court that petitioner had passed away in January of 2023, but that a basis for settlement had been reached by the power of attorney of the petitioner. However, at the time of trial the Court has not received documentation evidencing that Jerry C. Mask was legally recognized as next friend of Jerry D. Mask (while living). Additionally, the Court had not received any documentation that Jerry C. Mask was appointed as an administrator or executor of Jerry D. Mask's affairs. On June 14, 2023, respondent filed a Motion for Entry of Decision and with the motion attached a Proposed Stipulated Decision which had been signed by Jerry C. Mask as power of attorney for the deceased petitioner.
By Order served on July 13, 2023, the Court asked Jerry C. Mask and respondent to confer and advise the Court whether a probate proceeding has been opened with respect to petitioner's estate. The Order further advised, how unlike the IRS, the Tax Court does not recognize powers of attorney and, consequently, a power of attorney does not provide Jerry C. Mask with the requisite authority to represent Jerry D. Mask in this proceeding. See Rule 60; I.R.C. § 7453.
On July 27, 2023, Jerry C. Mask filed a Motion to be Recognized as a Next of Friend for Substitution of Parties and for Approval of Entry of Decision. Considering this motion, it is
ORDERED that the motion by Jerry C. Mask on July 27, 2023, in granted, in that, the Estate of Jerry D. Mask, represented by its executor Jerry C. Mask, is hereby substituted as petitioner in this matter, and the clerk's office is hereby directed to amend the caption of this proceeding as follows: "Estate of Jerry D. Mask, Deceased, Jerry C. Mask, Executor v. Commissioner of Internal Revenue." It is further
ORDERED that respondent's Motion for Entry of Decision filed on June 14, 2023, is denied, as moot. It is further
ORDERED that the parties are directed to file on or before August 31, 2023, a proposed stipulated decision or joint status report in this case. The partis are directed to file a proposed stipulated decision which includes the new petitioner and amended caption in this proceeding.