Opinion
16498-23
12-22-2023
KATHRYN R. CHEATHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 13, 2023, the Petition was filed to commence this case, seeking review of a notice of deficiency issued to Gordon M. Ross for tax year 2017. Kathryn R. Cheatham stated therein that Gordon M. Ross had passed away prior to the filing of the Petition, and that she was his daughter and the executor of his estate. A copy of Mr. Ross's death certificate is attached to the Petition.
On November 28, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent moves that this case be dismissed, with respect to Kathryn R. Cheatham, on the grounds that no notice of deficiency has been issued to Kathryn R. Cheatham for tax year 2017, nor has respondent made any other determination for tax year 2017 that would confer jurisdiction on this Court. Respondent further moves that this case be dismissed, insofar as it purports to be an appeal by Kathryn R. Cheatham on behalf Gordon M. Ross, on the grounds that Kathryn R. Cheatham has not demonstrated that she has authority to file a Tax Court petition in this capacity.
It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-49 (1975). At this juncture, it is unclear whether the Kathryn R. Cheatham is legally authorized to act on Gordon M. Ross's estate's behalf. However, in relevant part, Rule 60(a), Tax Court Rules of Practice and Procedure, provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party." A decedent's estate may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. Rule 60(c) provides that "the capacity of a fiduciary or other representative to litigate shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." In addition, because the interests of a decedent's heirs at law may be affected by the outcome of litigation in this Court, the Court customarily provides notice to those heirs at law so that they may take whatever action, if any, they wish to take in order to protect their interests.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, the caption of this case is amended to read: "Gordon M. Ross, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before January 19, 2024, respondent shall file a supplement to the above-referenced Motion to Dismiss for Lack of Jurisdiction and provide the names and addresses of the decedent's heirs at law, other than Kathryn R. Cheatham.