Opinion
10897-23
09-08-2023
PATRICIA PRUSS & FRANK PRUSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 9, 2023, the Court filed the petition to commence this case. The petition does not bear the original signature of petitioner Frank Pruss or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. On July 25, 2023, petitioners' filed a Letter by Petitioners, which discusses petitioner Frank Pruss' medical condition and petitioner Patricia Pruss' power of attorney. The Tax Court does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).
On August 14, 2023, respondent filed a Motion to Substitute Parties and Change Caption, in which he states that petitioner Frank Pruss is incapacitated. On August 18, 2023, respondent filed a status report, in which he states that petitioner Frank Pruss has died. In the status report, respondent asks that the Court deny his motion filed on August 14, 2023, and order a status report in 90 days to allow respondent and petitioner Patricia Pruss time to obtain a death certificate and determine whether a probate estate will be opened. When a petitioner dies, the Rule providing for appointment of a next friend is no longer applicable. Rather, in order for a decedent's estate to litigate a case in this Court, the estate must be represented by a duly appointed fiduciary, such as an executor, administrator, or personal representative appointed in accordance with the law of the jurisdiction from which such person's authority is derived. See Rule 60, Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed August 14, 2023, is denied as moot. It is further
ORDERED that the caption of this case is amended to read "Patricia Pruss & Frank Pruss, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before November 16, 2023, the parties shall file a Status Report advising the Court whether any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Frank Pruss by a court of competent jurisdiction, and attaching thereto the corresponding letters testamentary or letters of administration.