Nunc pro tunc

Nunc pro tunc is a Latin expression in common legal use in the English language. It means Now for then. In general, a court ruling "nunc pro tunc" applies retroactively to correct an earlier ruling.

Definition

Nunc pro tunc is a phrase which theoretically applies to acts that are allowed to be done after the time expires. In the probate of an estate, if real property, such as lands, mineral interests, etc., are discovered after the Final Decree or Order, a nunc pro tunc order can include these after-discovered lands or assets into the estate, as well as clarify how those assets were meant to be distributed.

Corporate application

A corporation may have been created by an individual, but since a corporation has the standing in law of a person (although not a natural person), it is possible for its human creator to go bankrupt and for the assets of the corporation to be seized to satisfy unpaid taxes. Then, if others bought the assets from the tax authority and the corporation shell passed into other hands, it is possible for the person who bought the assets to also buy the corporation shell and upon payment of corporate franchise taxes, for that individual to claim that the corporation is the original corporation with the original assets.

IRS application

According to IRS Notice 2007-30, the following is considered a "frivolous" position and is subject to $5,000 fine. Inserting the phrase “nunc pro tunc” or similar arguments on a return or other document submitted to the Service has no legal effect, such as reducing a taxpayer’s tax liability, and such phrase is described as frivolous in Rev. Rul. 2006-17, 2006-15 I.R.B. 748.

Litigation

A judgment nunc pro tunc is an action by a trial court correcting a clerical (rather than judicial) error in a prior judgment. A nunc pro tunc may be signed even after the trial court loses its plenary power. For appellate purposes, a nunc pro tunc judgment correctly taken ordinarily does not extend appellate deadlines.

References

• Black's Law Dictionary = Nunc pro tunc
• Barron's Law Dictionary = Nunc pro tunc

External links

• Lectric Law Library = offers a definition where, by forgetfulness, a final decree is not requested in a divorce, yet one party has remarried. The court may grant a nunc pro tunc leave to file the papers to enable the granting of a retroactive divorce. An editorial opinion is offered that application of nunc pro tunc is granted to render justice, but never injustice. However, rendering justice does not necessarily mean doing no harm and because corrupt courts do exist, it is possible to do that which is legal for unethical reasons.
• Missouri tax case = "Wherefore, the docket entry of 1st day of October 2001 has been removed, the entry for the 4th day of October 2001 does not speak to the facts, the entry of the 2nd day of October 2001 was a belated entry, and the entry of the 27th day of July 2001 is not accurate, plaintiff must request correction of the official record. Plaintiff must request relief from the court to correct its own record."
• Virginia grand larceny case = "We hold the trial court's entry of the sentencing order nunc pro tunc was proper and contained an implicit finding of guilt for the charged offense."
• Ohio federal bankruptcy case = objection by United States Trustee.
• Michigan Probate Court = adoption case relating to Social Security.
• Oregon court case = reversal of nunc pro tunc order for attorney fees.