State of Tennessee v. Delinquent Taxpayers 2015 (Manfred Steinhagen)

This appeal arises from the court-ordered sale of real property to satisfy unpaid property tax owned by a living trust. After the property was sold, the trustee, acting pro se, moved to set aside the sale, asserting a violation of the trust’s due-process rights. The trial court dismissed the motion because the trustee was not a licensed attorney and was thus unqualified to represent the trust in a legal proceeding. For the reasons explained below, we have determined that the trial court correctly dismissed the motion because the
pro se trustee is not licensed to practice law in Tennessee. We also dismiss this appeal on the same ground because the trustee signed the notice of appeal on behalf of the trust, and a non-attorney may not represent a trust in our Tennessee courts. See ELM Children’s Educational Trust v. Wells Fargo Bank, N.A., 468 S.W.3d 529, 530 (Tenn. Ct. App. 2014); see also Tenn. R. Civ. P. 11 and Old Hickory Eng’g & Machine Co, Inc. v. Henry, 937 S.W.2d 782, 786 (Tenn. 1996). Accordingly, this appeal is dismissed.