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McLaughlin v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 13185-22 (U.S.T.C. Aug. 16, 2022)

Opinion

13185-22

08-16-2022

MARY J. MCLAUGHLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On May 31, 2022, the petition to commence this case was filed on behalf of petitioner. That petition bears the signature of Machelle Billau. On June 30, 2022, a first amended petition was filed, which also was signed by Ms. Billau. On July 26, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction asserting therein that petitioner was deceased at the time the petition was filed and, because the petition was not signed by petitioner or someone who has demonstrated that he or she is lawfully authorized to represent petitioner's estate, that the Court lacks jurisdiction of this case. A copy of petitioner's death certificate is attached to respondent's motion.

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). 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 the caption of this case is amended to read: "Mary J. McLaughlin, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further

ORDERED that, on or before September 15, 2022, respondent and Machelle Billau shall confer concerning the following matters: (1) whether a probate estate 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) 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 trust established by decedent during her lifetime and, if so, the name and address of such fiduciary; (4) whether any fiduciary of decedent's estate or trust intends to prosecute this case on decedent's behalf and file 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 or trust); 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. It is further

ORDERED that, on or before September 29, 2022, respondent shall file a supplement to his above-referenced motion and include therein information about the above-referenced matters set forth in the ordered paragraph above.


Summaries of

McLaughlin v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 13185-22 (U.S.T.C. Aug. 16, 2022)
Case details for

McLaughlin v. Comm'r of Internal Revenue

Case Details

Full title:MARY J. MCLAUGHLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 16, 2022

Citations

No. 13185-22 (U.S.T.C. Aug. 16, 2022)