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McCaulley-Curran v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 11969-22 (U.S.T.C. Nov. 8, 2022)

Opinion

11969-22

11-08-2022

SUSAN H. MCCAULLEY-CURRAN & DENIS A. CURRAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On May 27, 2022, the petition to commence this case was filed, seeking review of a notice of deficiency issued for petitioners' 2019 tax year. The petition indicates that petitioner Denis A. Curran was deceased at the time the petition was filed. On November 2, 2022, the parties filed for the Court's consideration a settlement stipulation and a proposed stipulated decision.

However, 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). At this juncture, as the petition was not filed by Denis A. Curran or by someone who has demonstrated that he or she is lawfully authorized to act on behalf of the decedent's estate, the Court appears to lack jurisdiction with respect to decedent.

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."

Upon due consideration, it is

ORDERED that, on or before December 9, 2022, the parties shall confer concerning the following matters: (1) whether a probate proceeding has been or will be opened with respect to decedent's estate; (2) if decedent's estate has been probated, the name and address of the duly appointed fiduciary of decedent's estate; (3) whether 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 (4) 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, on or before December 23, 2022, respondent shall file a status report concerning the then-current status of this case, including information about the above-referenced matters set forth in the ordered paragraph above. A copy of decedent's death certificate shall be attached to the status report. It is further

ORDERED that the settlement stipulation and proposed stipulated decision, filed November 2, 2022, are stricken from the Court's record in this case.


Summaries of

McCaulley-Curran v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 11969-22 (U.S.T.C. Nov. 8, 2022)
Case details for

McCaulley-Curran v. Comm'r of Internal Revenue

Case Details

Full title:SUSAN H. MCCAULLEY-CURRAN & DENIS A. CURRAN, DECEASED, Petitioners v…

Court:United States Tax Court

Date published: Nov 8, 2022

Citations

No. 11969-22 (U.S.T.C. Nov. 8, 2022)