Opinion
11895-24
09-04-2024
HAE Y. PAK, DECEASED & KAB K. KIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 19, 2024, petitioners filed the Petition to commence this case, seeking review of a notice of deficiency issued for petitioner Hae Y. Pak's 2018 tax year. The petition indicates that petitioner Hae Y. Pak (decedent) was deceased at the time the Petition was filed.
It is well settled that a case filed with this Court must be filed by a proper party. As relevant here, unless the petition is filed by the taxpayer, or by someone legally 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." The appointment of a personal representative, executor, or administrator by the appropriate State court having jurisdiction over the estate of the decedent generally is necessary to establish the capacity of a person to litigate on behalf of a decedent's estate. See Rules 24(b) and 60(c), Tax Court Rules of Practice and Procedure. At this juncture, it is unclear whether this case has been filed on behalf of the decedent, Hae Y. Pak, by someone with the legal capacity to do so.
On September 3, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kab K. Kim and To Change Caption. As grounds for his motion, respondent asserts that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to Kab K. Kim's 2018 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before September 26, 2024, petitioners shall file an Objection, if any, to respondent's above-described Motion. Failure to file a timely objection may result in the granting of respondent's Motion and dismissal for lack of jurisdiction of so much of this case relating to Kab K. Kim. The Court will take appropriate action following the period for objection. It is further
ORDERED that, on or October 3, 2024, the parties shall confer concerning the following matters: (1) whether a probate proceeding has been commenced with respect to the estate of the decedent, Hae Y. Pak; (2) if decedent's estate has been probated, the name and address of the court-appointed fiduciary of the decedent's estate; and (3) whether any fiduciary of the decedent's estate intends to prosecute this case on the 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 the decedent's estate). It is further
ORDERED that, on or before October 10, 2024, 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 immediately preceding ordered paragraph. A copy of the decedent's death certificate shall be attached to the Status Report.