Opinion
17208-23
01-10-2024
DONALD W. RAGAN & FREIDA L. RAGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 29, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on grounds that petitioners had failed to pay the filing fee. The Order further denied as moot all pending motions. On January 3, 2023, the parties filed a Proposed Stipulated Decision and a Settlement Stipulation. We will waive the filing fee and vacate the Order of Dismissal; however, a decision cannot be entered in this case until all pending motions are resolved.
On December 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Donald W. Ragan and to Change Caption (motion to dismiss). Therein respondent moved that this case, insofar as it purports to be an appeal by or on behalf of Donald W. Ragan, deceased, be dismissed for lack of jurisdiction upon the ground that Mr. Ragan passed away prior to the filing of the Petition, and the Petition was not filed by an authorized fiduciary as required by the Tax Court Rules of Practice and Procedure. Respondent further moves that the caption of this case be changed to read "Freida L. Ragan, Petitioner v. Commissioner of Internal Revenue, Respondent." Respondent represents that petitioner Freida L. Ragan does not object to the granting of respondent's motion. Respondent named Donald W. Ragan's heirs at law, other than petitioner's surviving spouse, Frieda L. Ragan, as Kristin Ray and Thomas Ragan. Respondent provided an address for Kristin Ray but stated that Thomas Ragan's address is unknown.
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, 348-49 (1975). At this juncture, as it does not appear that Freida L. Ragan is legally authorized to act on Donald W. Ragan's estate's behalf, this Court is without jurisdiction of petitioner Donald W. Ragan. However, in relevant part, Rule 60(a), Tax Court Rules of Practice and Procedure, 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) 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." In addition, because the interests of a decedent's heirs at law may be affected by the outcome of litigation in this Court, the Court customarily provides notice to those heirs at law so that they may take whatever action, if any, they wish to take in order to protect their interests, which may include the commencement of a probate proceeding with respect to the decedent's estate.
Upon due consideration of the foregoing, it is
ORDERED that the filing fee is waived. It is further
ORDERED that the Order of Dismissal for Lack of Jurisdiction entered on December 29, 2023, is vacated and set aside. It is further
ORDERED that the parties' Proposed Stipulated Decision is held in abeyance. It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve of copies of this Order and respondent's motion to dismiss upon Kristin Ray at the address set forth in respondent's motion. It is further
ORDERED that, on or before January 31, 2024, Kristin Ray shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Donald W. Ragan and to Change Caption. Failure to file an objection may result in the granting of respondent's motion. Any objection filed shall address the following matters: (1) whether a probate proceeding has been or will be opened with respect to the decedent's estate; (2) if the decedent's estate has been probated, the name and address of the court-appointed fiduciary of the decedent's estate, such as an executor, administrator, or personal representative; and (3) whether any duly appointed 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 court-appointed fiduciary with legal capacity to represent the decedent's estate). It is further
ORDERED that, on the Court's own motion, the caption of this case is changed to read "Donald W. Ragan, Deceased & Freida L. Ragan, Petitioners v. Commissioner of Internal Revenue, Respondent."