Opinion
11454-22S
04-06-2023
KAREN O. GANNION & TERRY B. GANNION, DECEASED, KAREN O. GANNION, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
For the reasons fully discussed in the Court's Order served January 19, 2023, the record in the above-docketed matter fails to establish that this case has been brought by a fiduciary entitled to institute a case on behalf of petitioner Terry B. Gannion, Deceased. See Rule 60(a), (c), Tax Court Rules of Practice and Procedure.
Accordingly, by the foregoing Order, the Court directed the parties (1) to confer on or before February 21, 2023, as to the status of this case, including certain jurisdictional matters explicitly identified in the Order, and (2) to file a joint report on or before February 28, 2023, regarding the then-present status of this case, including information pertaining to the aforementioned matters. Among other things, the Court plainly stated in the Order: "Because the decedent Mr. Gannion did not sign the Petition, and it is not clear whether Mrs. Gannion (who did sign the Petition) has been lawfully authorized to do so on the estate's behalf, the Court's jurisdiction over the estate is in question."
On February 28, 2023, respondent filed a Status Report. Therein, respondent states that, since January 19, 2023, petitioner's counsel has been unresponsive to respondent's counsel's attempted communications, which have included at least two email inquiries and a voicemail message. To date, petitioners have not filed a response to respondent's Status Report or to the Court's Order served January 19, 2023.
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, this Court is without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). It is also well settled that our jurisdiction in a case must be affirmatively shown by the party seeking to invoke that jurisdiction, and that, to meet this burden, the party "must establish affirmatively all facts giving rise to our jurisdiction." David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff 'd, 22 Fed.Appx. 837 (9th Cir. 2001).
Because petitioners have failed to establish affirmatively all facts giving rise to our jurisdiction over the estate of petitioner Terry B. Gannion, Deceased, it is
ORDERED that, on or before April 27, 2023, petitioners shall show cause in writing (1) why so much of this case as pertains to petitioner Terry B. Gannion, Deceased, should not be dismissed for lack of jurisdiction, and (2) why a decision should not be entered as to petitioner Karen O. Gannion in accordance with the Settlement Stipulation filed by the parties on January 3, 2023.