Opinion
24673-22S
01-20-2023
ESTATE OF ROBERT THOMAS CAULFIELD, DECEASED, DANIEL JAMES CAULFIELD, EXECUTER, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On November 27, 2022, correspondence from Daniel James Caulfield was filed as a petition to commence the above-docketed case. Although that document was signed only by Daniel James Caulfield, it indicated dispute of an attached notice of deficiency for taxable year 2017 issued to Robert Caulfield, Deceased. In accordance therewith and to protect all potential parties, the case was opened on behalf of the deceased taxpayer. However, appropriate fiduciary representation has not yet been established, although Daniel James Caulfield did refer to himself as the executor of the estate.
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). Merely being named executor in a will is not sufficient, nor is reliance on an Internal Revenue Service (IRS) Form 56, Notice of Fiduciary Relationship, absent court appointment. While such may suffice before the IRS, it is not adequate before the Tax Court, which is entirely separate from the IRS.
Given the foregoing, this matter now raises the jurisdictional question of whether the case, insofar as it may purport to be an appeal by or on behalf of Robert Thomas Caulfield, Deceased, or his estate, was filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Robert Thomas Caulfield, Deceased, or his estate.
Upon due consideration, it is
ORDERED that, on or before February 17, 2023, Daniel James Caulfield shall file a report advising whether Daniel James Caulfield or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Robert Thomas Caulfield, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in dismissal of the instant case as to Robert Thomas Caulfield, Deceased, or other appropriate action by this Court. It is further
ORDERED that, pending clarification of fiduciary status, the caption of this case shall be amended to read: "Robert Thomas Caulfield, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".