- 7 -
jurisdiction to consider it. See, e.g., Fehrs v.
Commissioner, supra at 348; Photo Art Mktg. Trust v.
Commissioner, T.C. Memo. 2000-57.
Rule 60 provides, in pertinent part, as follows:
(a) Petitioner: (1) Deficiency or Liability
Actions: A case shall be brought by and in the
name of the person against whom the Commissioner
determined the deficiency (in the case of a
notice of deficiency) * * * or by and with the
full descriptive name of the fiduciary entitled
to institute a case on behalf of such person.
See Rule 23(a)(1). 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. * * *
* * * * * * *
(c) Capacity: * * * The capacity of a
corporation to engage in such litigation shall be
determined by the law under which it was
organized. The capacity of a fiduciary or other
representative to litigate in the Court shall be
determined in accordance with the law of the
jurisdiction from which such person’s authority
is derived.
Rule 24(b) provides as follows:
(b) Personal Representation Without Counsel:
In the absence of appearance by counsel, a
party will be deemed to appear on the party’s
own behalf. * * * A corporation * * * may be
represented by an authorized officer of the
corporation * * *. * * * Any such person shall
state, in the initial pleading or other paper
filed by or for the party, such person’s name,
address, and telephone number, and thereafter
shall promptly notify the Clerk in writing, in
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011