Opinion
11148-20S
01-20-2022
Ingebord Frederiks, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 21, 2020, correspondence from Terri Conrad Regan, of the firm Wejeski & Company, CPAs, P.C., was filed as a petition to commence the above-docketed case. Although that document was signed only by Terri Conrad Regan, it disputed an attached notice of deficiency for taxable year 2013 issued to Ingebord Frederiks. The petition indicated that Ingebord Frederiks was deceased and that Ronald Frederiks was a representative. No further details regarding the nature of any fiduciary representation were offered
Given that record, the matter raised the jurisdictional question of whether the case, insofar as it purported to be an appeal by or on behalf of Ingebord Frederiks, Deceased, or the estate, was executed or 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 Ingebord Frederiks, Deceased, or the estate. At that juncture, by Order dated October 14, 2020, the Court directed Ronald Frederiks, Terri Conrad Regan, or other appropriate representative to file a report on or before November 13, 2020, advising the Court whether any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Ingebord Frederiks, Deceased, by a court of competent jurisdiction, and attaching thereto the corresponding letters of administration or letters testamentary. To date, nothing further has been received from Ronald Frederiks, Terri Conrad Regan, or any other individual.
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). In this connection, it should be noted that the Court, unlike the IRS, does not recognize powers of attorney as sufficient.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner c/o Terri Conrad Regan, Wejeski & Company, CPAs, P.C., 159 Wolf Road, Suite 100, Albany, NY 12205.