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Fletcher Plastics, Inc. v. Commissioner

64 T.C. 35 (1975)

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Fletcher Plastics, Inc. v. Commissioner

United States Tax Court
64 T.C. 35 (1975)

Facts

In June 1974, the Internal Revenue Service (IRS) issued a deficiency notice addressed to “Atlas Tool Co., Inc. Successor to Fletcher Plastics, Inc.” In November, a petition was filed in the United States Tax Court against the commissioner (defendant) of the IRS with the caption “Fletcher Plastics, Inc., Stephan Schaffan, Transferee, Petitioner.” Counsel for Atlas Tool Co. (Atlas) (plaintiff) signed the petition, by which Atlas intended to challenge the deficiency notice. Per the petition, Fletcher Plastics, Inc. (Fletcher) was dissolved years before the IRS sent the deficiency notice, and Schaffan was Fletcher’s sole shareholder. In October, the commissioner moved to dismiss the petition on jurisdictional grounds, contending that the petition was not filed in the name of a proper party. In November, Atlas’s counsel moved to amend the caption and petition pursuant to Tax Court Rules of Practice and Procedure (Rules) 41(a) and 60(a). The commissioner conceded that the November petition was timely filed, but he argued that neither Fletcher nor Schaffan was allowed to petition the Tax Court on Atlas’s behalf. Atlas responded that it was permitted to ratify and amend the initial petition even after the expiration of the 90-day post-deficiency-notice deadline for filing a new petition.

Rule of Law

Issue

Holding and Reasoning (Dawson, C.J.)

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Tax Practice and Procedure

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