Opinion
14015-21
06-08-2022
ESTATE OF HERBERT ROADES, DECEASED, C. ZAN PRITCHARD, ADMINISTRATOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
On July 9, 2021, the petition to commence this case was filed on behalf of petitioner, who is deceased. The petition was signed by C. Zan Pritchard as "Temporary Administrator Pending Contest, Estate of Herbert Roades, Dec'd". On March 23, 2022, the parties filed a proposed stipulated decision. However, 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). A decedent's estate generally may be represented by someone appointed to act in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. Rule 60(c), Tax Court Rules of Practice and Procedure, 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." No documentation is attached to the petition that demonstrates that the individual who signed the petition was lawfully authorized to act on behalf of the decedent's estate.
By Order issued May 2, 2022, the Court directed C. Zan Pritchard to file a response and attach thereto documentation demonstrating that Ms. Pritchard is the lawfully authorized representative of decedent's estate. No response has been received from Ms. Pritchard.
Upon due consideration of the foregoing, it is
ORDERED that, on or before June 30, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction.