Opinion
13058-22
06-10-2022
DOROTHY SHIREMAN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 31, 2022, an imperfect petition was filed to commence this case. It was filed on behalf of Dorothy Shireman, Deceased.
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 the signature of Dorothy Shireman or someone clearly authorized to act on the decedent's behalf, the Court appears to lack jurisdiction.
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 therefore
ORDERED that, on or before July 1, 2022, Mr. Shireman shall file a Response to this Order and therein provide the Court with the following information: (1) whether a probate proceeding has been or will be commenced with respect to decedent's estate; (2) if decedent's estate is being probated, whether an executor, administrator, or other fiduciary has been duly appointed by a court of competent jurisdiction, as well as the name and address of any duly appointed fiduciary; (3) if decedent's estate has not been or will not be probated, the name and address of any successor trustee of a living trust established by decedent, if any; (4) if there is not or will not be any duly appointed fiduciary for decedent's estate, the names and addresses of decedent's heirs at law and whether any of them might be willing to serve as a fiduciary for decedent's estate; and (5) if there is or will be any fiduciary, including a successor trustee, duly authorized to represent decedent's estate, whether that individual will prosecute this case on behalf of decedent by filing a proper Motion To Substitute Parties and Change Caption (and attaching thereto documentation demonstrating that the movant is lawfully authorized to act on decedent's estate's behalf). Petitioner shall attach to petitioner's response a copy of decedent's death certificate.
Failure to comply with this Order may result in the dismissal of this case or other action as the Court deems appropriate.