Can a Federal Judge Appoint a Personal Representative for a Florida Estate?

In the United States, probate has always been a matter for state law and state courts. This means that when a Florida resident dies, a Florida Circuit Court must appoint a personal representative for the decedent’s probate estate. The Circuit Court also supervises the probate process, which includes addressing any disputed creditor claims against the estate.

Magistrate Appoints Daughter to Defend Later Mother’s Tax Lawsuit

Federal courts generally have no authority to appoint a personal representative for an estate or otherwise intervene in a state probate matter. But there are cases where federal judges have appointed personal representatives for the limited purpose of defending against a lawsuit where the original party died and no personal representative was appointed by the state probate court.

This issue recently came up here in Florida. The case, United States v. Delgado, involves an effort by the IRS to collect an unpaid tax bill from a deceased Florida taxpayer. The IRS filed a lawsuit in Orlando federal court in May 2024. Only when the IRS attempted to serve the lawsuit, however, did the government learn the taxpayer died more than a year earlier.

The government then filed a motion with the federal court to appoint the decedent’s daughter as the personal representative of the estate “solely for purposes of defending against this lawsuit.” According to the government’s motion, the decedent was a widow at the time of her death. She did not leave any apparent will. And the daughter, as next of kin, informed the government that she had no intent of opening a Florida probate estate.

A federal magistrate judge agreed with the government that, under these circumstances, the court could appoint a personal representative solely for the purpose of defending against the IRS lawsuit. The magistrate judge noted that federal courts in several other states, including Wisconsin and Texas, had made similar rulings when presented with this scenario.

Specifically, those courts relied on a federal statute called the All Writs Act, which provides that federal judges “may issue all writs necessary or appropriate in aid of their respective jurisdictions and agreeable to the usages and principles of law.”

Applying the All Writs Act here, the magistrate said the federal court could appoint a personal representative solely for this case. To be clear, the magistrate said this was “not a probate proceeding,” and the federal court still had no authority to administer the taxpayer’s Florida estate or otherwise dispose of any estate property.

As far as appointing the daughter the personal representative, the magistrate said that was consistent with Florida law. In an estate with no will, Florida law gives first priority to serve as personal representative to the decedent’s surviving spouse. The taxpayer’s spouse died before her, so the next person in line was the daughter as the taxpayer’s descendant. The magistrate therefore issued an order appointing the daughter as personal representative, subject to her acceptance of the position.

Contact a Pompano Beach Estate Litigation Attorney Today

If you are involved in potential litigation involving a Florida estate, it is important to seek out timely legal advice from an attorney with expertise in this area. To speak with a qualified Pompano Beach estate and trust litigation lawyer, contact the offices of Mark R. Manceri, P.A., today.

Source:

scholar.google.com/scholar_case?case=6743302981796426363