Opinion
25585-21
03-06-2024
ESTATE OF DORIS KAROTKIN, DECEASED, ALAN KAROTKIN, INDEPENDENT EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 6, 2021, the Petition to commence this case was filed, seeking review of a notice of deficiency, dated July 29, 2021. The Petition asserts that Alan Karotkin is the Independent Executor of the Estate of Doris Karotkin. However, no evidence of Mr. Karotkin's appointment to that position by a court of competent jurisdiction has been provided to the Court. On March 4, 2024, the parties filed a Proposed Stipulated Decision.
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, 348-349 (1975).
Upon due consideration of the foregoing, it is
ORDERED that, on or before March 27, 2024, petitioner shall file a Response to this Order and attach thereto a copy of letters testamentary, letters of administration, or order issued by a court of competent jurisdiction demonstrating that Alan Karotkin is a lawfully authorized representative of the Estate of Doris Karotkin.