Opinion
10353-23S
10-16-2023
ROGER CRIST, DECEASED & SUSAN OTTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 26, 2023, a petition was filed to commence the above-docketed matter on behalf of Roger Crist, Deceased, and Susan Otter. Subsequently, on August 4, 2023, respondent filed a Motion To Substitute Parties and Change Caption, advising that Zachary A. Crist had been appointed co-personal representative for the Estate of Roger E. Crist, as reflected in attached Letters Testamentary, dated September 27, 2022, issued by the District Court of the Fifth Judicial District of the State of Idaho. On October 13, 2023, respondent then filed a first supplement to the motion further clarifying that co-personal representative Roger W. Crist had no objection to the granting of the motion, nor did petitioner Susan Otter. Although the whether the third co-personal representative Danielle Carruth was unknown, the concurrence of a majority of the co-personal representatives to the granting of the motion, in accordance with Idaho Code §15-3-17, has been established.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency or liability has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975).
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that respondent's just-referenced Motion To Substitute Parties and Change Caption, as supplemented, is granted in that it is further
ORDERED that "Estate of Roger Crist, Deceased, Zachary A. Crist, Personal Representative" is substituted for "Roger Crist, Deceased" as a party petitioner. It is further
ORDERED that the caption of this case shall be amended to read "Estate of
Roger Crist, Deceased, Zachary A. Crist, Personal Representative & Susan Otter, Petitioners v. Commissioner of Internal Revenue, Respondent".