Opinion
23977-21S
11-02-2021
John Martin Turner, Deceased & Jo Anne Kusudo Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 2, 2021, the petition to commence this case was filed. Petitioners seek review of a notice of deficiency issued for their 2018 tax year. The petition additionally indicates that petitioner John Martin Turner is deceased. Accordingly, the petition does not bear the original signature of petitioner John Martin Turner. Rather, petitioner Jo Anne Kusudo signed the petition on behalf of John Martin Turner.
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."
Upon due consideration, it is
ORDERED that, on or before November 24, 2021, petitioner Jo Anne Kusudo shall file a Response to this Order setting forth the following information: (1) whether the estate of decedent John Martin Turner has been or will be probated, (2) 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, (3) 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 (4) 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. Petitioner Jo Anne Kusudo shall attach to Response a copy of decedent's death certificate, as well as copies of any documents that demonstrate that she or any other individual has been appointed by a court of competent jurisdiction to serve as a fiduciary with respect to decedent's estate.