Opinion
7925-23L
02-01-2024
STACEY E. TROSPER & STEVEN A. BELL, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 11, 2023, petitioners filed the petition to commence this case, in which review is sought of a notice of determination concerning collection action issued with respect to petitioners' income tax liabilities for their 2015, 2016, 2018, and 2019 tax years. The petition as well as a subsequently filed First Amended Petition and a First Amendment to First Amended Petition indicate that petitioner Steven A. Bell (decedent) was deceased at the time this case was commenced.
On January 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Steven E. Bell, Deceased, and To Change Caption. As grounds for his motion, respondent asserts that there is no one currently duly authorized to represent the decedent's estate in this case.
Due to an inadvertent clerical error concerning the decedent's name, by Order served January 24, 2024, the caption of this case was amended to read: "Stacey E. Trosper & Steven A. Bell, Deceased, Petitioners v Commissioner of Internal Revenue, Respondent. Respondent represents in his motion that petitioner Stacey Trosper has no objection to the granting of the motion.
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 so much of this case relating to the decedent was not filed by someone duly authorized to prosecute this case on behalf of the decedent's estate, the Court lacks jurisdiction of decedent or decedent's estate.
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." In addition, as a decedent's heirs at law may be affected by litigation in this Court, we customarily provide the decedent's heirs at law an opportunity to take any actions necessary to protect their interests.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Steven E. Bell, Deceased, and To Change Caption is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Steven A. Bell, Deceased, and To Change Caption. It is further
ORDERED that, on or before February 23, 2024, the parties shall confer concerning the following matters: (1) whether a probate estate has been or will be commenced with respect to the decedent's estate; (2) if a probate proceeding has been commenced, the name and address of the duly appointed fiduciary of the decedent's estate; (3) whether any fiduciary of the decedent's estate intends to prosecute this case on the decedent's estate'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 fiduciary with legal capacity to represent the decedent's estate); and (4) if no probate proceeding will be commenced, the names and addresses of the decedent's heirs at law, other than petitioner Stacey Trosper. It is further
ORDERED that, on or before March 8, 2024, respondent shall file a Status Report concerning the then-current status of this case, including information about the above-referenced matters set forth in the ordered paragraph above. A copy of the decedent's death certificate shall be attached to the status report.
The Court will hold in abeyance respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Steven A. Bell, Deceased, and To Change Caption.