Opinion
12693-20
03-02-2022
Magy T. Hanna and Adel Hanna, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 30, 2020, correspondence from Magy T. Hanna was filed as a petition to commence the above-docketed case. Although that document was signed only by Magy T. Hanna, it indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Adel C. Hanna and Magy T. Hanna. Annotations also indicated that Adel C. Hanna was deceased. In accordance therewith and to protect all potential parties, a case was opened and was captioned in the names of both Magy T. Hanna and Adel Hanna, Deceased. However, intentions as to the status of this litigation with respect to Adel Hanna, Deceased, remained unclear.
Subsequently, on February 16, 2022, respondent filed a Motion To Substitute Parties and Change Caption, advising and attaching a supporting declaration from Magy T. Hanna establishing that she is acting as the surviving spouse of Adel Hanna, Deceased, under California law. The declaration also represented that there is no probate proceeding or court-appointed representative for the Estate of Adel Hagy, Deceased. Per the motion, Magy T. Hanna had no objection to the granting thereof.
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).
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that respondent's just-referenced Motion To Substitute Parties and Change Caption is granted in that it is further
ORDERED that Magy T. Hanna, as successor in interest to Adel Hanna, Deceased, under California law, is hereby appointed special administrator of the decedent for purposes of the instant action. It is further
ORDERED that "Estate of Adel Hanna, Deceased, Magy T. Hanna, Special Administrator" is substituted for "Adel Hanna, Deceased" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Magy T. Hanna & Estate of Adel Hanna, Deceased, Magy T. Hanna, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".