Opinion
16449-21S
10-04-2021
Timothy R. Roth & Julianne M. Roth Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon further review of the record, it appears that the petition filed to commence this case on May 10, 2021, indicates petitioner Timothy R. Roth is deceased. Accordingly, as to Timothy R. Roth, the petition was not properly executed in that it does not bear the original signature of Timothy R. Roth, as required by the Tax Court Rules of Practice and Procedure.
It is well settled that, unless the petition is filed by the taxpayer, or by someone legally authorized to act on the taxpayer's behalf, this Court is without jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). Because petitioner Timothy R. Roth is deceased and did not sign the petition, the Court's jurisdiction over Mr. Roth is in question. 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 generally may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate.
In view of the foregoing, it is
ORDERED that the caption of this case is amended to read: "Timothy R. Roth, Deceased, and Julianne M. Roth, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, at a reasonable time, but no later than November 1, 2021, the parties shall confer as to the status of this case, including: (1) whether decedent's estate has been or will be probated, (2) if decedent's estate has been probated, the name and address of the estate's legal representative, (3) if decedent's estate has not been and will not be probated, the names and addresses of decedent's heirs at law, and (4) if any legally appointed representative of decedent's estate or an heir of decedent wishes to prosecute this case on decedent's behalf, whether that individual intends to file in this case an appropriate motion to substitute parties and change caption. It is further
ORDERED that, on or before November 15, 2021, respondent shall file a written report concerning the then-current status of this case, including information about the above-referenced matters set forth in the preceding ordered paragraph. Respondent shall also attach a copy of decedent's death certificate to his status report.