Opinion
20001-22S
07-24-2023
EFRAIN SANTANA, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 1, 2022, the petition to commence this case was filed on behalf of the deceased petitioner (decedent) by his daughter, Stefanie Santana. At issue in this case is a notice of deficiency for the decedent's 2021 tax year.
As discussed in prior Orders issued in this case, 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). 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."
By Order issued October 6, 2022, the Court directed petitioner to file a Response to that Order and therein provide information to the Court concerning the estate of the decedent. On October 21, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that this case was not commenced by the deceased petitioner or by someone lawfully authorized to act on behalf of the decedent's estate. On October 31, 2022, Ms. Santana filed a Response to the Court's Order, asserting that certain provisions under the Florida statute concerning small estates provide her with authority to act on behalf of the decedent's estate in this case. On November 28, 2022, Ms. Santana filed an Objection to Motion to Dismiss for Lack of Jurisdiction
In her response to the Court's Order, Ms. Santana relies on Florida Statutes §735.304(1) and (2) to support her position (while Ms. Santana actually cites to §735.301(1) and (2), §735.304(1) and (2) appears to be the appropriate cite for the statutory language quoted by Ms. Santana in her response). That section is part of the Florida statute concerning small estates. Section 735.304 provides that, under certain circumstances in very small estates, an heir at law of an intestate decedent may be given authority by a Florida court to collect and distribute a decedent's assets without opening a court-supervised administration and having a personal representative appointed. However, the Florida statutory provision cited by Ms. Santana does not provide authority to that heir at law to commence litigation on behalf of a decedent's estate. Thus §735.304 does not provide Ms. Santana the authority to act on behalf of her father's estate in this case. That being so, it appears that this Court lacks jurisdiction in this case with respect to Efrain Santana's estate.
However, we will defer ruling on respondent's Motion to Dismiss for Lack of Jurisdiction for three months in order to allow an opportunity for a probate action to be commenced for the decedent's estate and a personal representative appointed.
Upon due consideration of the foregoing, it is
ORDERED that, on or before October 24, 2023, the parties shall file written reports (preferably a joint report) concerning the then-current status of this case, including whether a personal representative has been appointed for the decedent's estate.