Definition of nunc pro tunc
Noun
nunc pro tunc
- "now for then"
- (law) a term indicating a retroactive act of the court.
Further reading
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:
- Wiktionary. Published under the Creative Commons Attribution/Share-Alike License.
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