Opinion
26712-21S
10-06-2022
FRANCES COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 19, 2021, Andrea Hirsfield filed the petition in this case on behalf of her mother, petitioner Frances Cooper. The petition seeks to dispute the notice of deficiency dated April 12, 2021, issued to petitioner for her 2018 tax year. On April 21, 2022, petitioner filed a Report in which states that her mother died in December of 2021.
It is well settled that unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); Rule 60(a), Tax Court Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
Upon due consideration, it is
ORDERED that on or before November 7, 2022, Andrea Hirsfield and respondent shall confer as to the present status of this case, including: (1) whether decedent Frances Cooper's estate has been or will be probated; (2) if decedent's estate is being probated, whether an executor, administrator, or other duly appointed fiduciary has been appointed for decedent's estate by a court of competent jurisdiction; (3) if so, the name and address of such duly appointed executor, administrator, or other fiduciary for decedent's estate; and (4) if so, attach thereto letters testamentary or letters of administration. It is further
ORDERED that, on or before November 28, 2022, respondent shall file a Report with the Court concerning the present status of this case, including the aforementioned matters in the preceding ordered paragraph. It is further
ORDERED that the caption of this case is amended to read "Frances Cooper, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".