Opinion
7629-22S
06-21-2022
JAMES D. PASHENEE, DECEASED & VICKI L. PASHENEE, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 28, 2022, the petition to commence this case was filed on behalf of petitioners by Jessica Pashenee. The petition indicates that both petitioners are deceased. The petition seeks review of a notice of deficiency issued for petitioners' 2019 tax year.
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 does not bear petitioner's signatures and Jessica Pashenee does not indicate in the petition whether she has been duly appointed to represent the decedent's estates, it appears that the Court may lack jurisdiction of this case.
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 August 1, 2022, Jessica Pashenee and respondent shall confer regarding: (1) whether the estates of the decedents have been or will be probated; (2) if decedents' estates have been probated, whether an executor, administrator, or other fiduciary has been duly appointed for decedents' estates by a court of competent jurisdiction and, if so, the name and address of such duly appointed fiduciary; (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 living trust established by decedents and, if so, the name and address of such fiduciary; (4) whether any fiduciary of decedents' estates intends to prosecute this case on decedents' 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 decedents' estates); and (5) if decedents' estates have not been or will not be probated, and decedents' estates otherwise have no fiduciary, the names and addresses of decedents' heirs at law. It is further
ORDERED that, on or before August 15, 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 decedents' death certificates shall be attached to status report.