Opinion
17689-21
11-01-2021
Frances B. Sutthoff Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 14, 2021, the petition to commence this case was filed on behalf of petitioner. The petition indicates that petitioner is deceased and seeks review of a notice of deficiency issued for petitioner's 2018 tax year. The petition is signed by Margaret Sutthoff, who represents that she is petitioner's daughter. On September 23, 2021, respondent filed a motion to dismiss for lack of jurisdiction. Respondent asserts in his motion that as the petition was filed by Margaret Sutthoff, who has not shown that she has been duly appointed by a court of competent jurisdiction to represent petitioner's estate, this case should be dismissed for lack of jurisdiction.
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. 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."
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Frances B. Sutthoff, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent and Margaret Sutthoff shall confer and, afterward, shall file on or before November 29, 2021, a joint status report concerning the then-current status of this case, including the following information: (1) whether Margaret Sutthoff objects to the granting of respondent's motion and, if so, the grounds for that objection, (2) whether the estate of Frances B. Sutthoff has been or will be probated, (3) if decedent's estate is being probated, whether an executor, administrator, or other fiduciary has been duly appointed for decedent's estate by a court of competent jurisdiction, as well as the name and address of such duly appointed fiduciary, (4) if decedent's estate has not been or will not be probated, the names and addresses of decedent's heirs 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 duly authorized to represent decedent's estate, whether that individual intends to file a proper Motion To Substitute Parties and Change Caption. The parties shall attach to their status report a copy of decedent's death certificate. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Margaret Sutthoff at the address listed for her in the petition filed to commence this case.