Opinion
13784-21S
03-31-2023
THOMAS LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On March 28, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. A Status Report was previously filed January 27, 2023, wherein respondent indicated that a Motion to Dismiss for Lack of Prosecution or a Motion to Dismiss for Lack of Jurisdiction would have the same result for petitioner's heir - a deficiency of $0, a penalty under section 6662(a) of $0, and an overpayment of $526.00 for petitioner's taxable year 2018.
The Notice of Deficiency was mailed to petitioner on January 25, 2021. Petitioner signed and dated the petition on January 29, 2021. According to a death certificate attached to respondent's motion, petitioner died February 2, 2021. Petitioner's petition was not postmarked until after petitioner's death on April 19, 2021. It is unclear whether this petition was filed by someone with legal authority to institute the case.
An executor or administrator of the decedent's estate legally authorized under state law has capacity to institute and maintain a case on behalf of the decedent. See Rule 60(c); Sander v. Commissioner, T.C. Memo. 2022-103; Fehrs v. Commissioner, 65 T.C. 346, 349 (1975). Absent legal authorization to bring an action on behalf of the decedent, this Court lacks jurisdiction to hear the case. Id.
Upon due consideration, it is
ORDERED that on or before May 31, 2023, petitioner (or petitioner's authorized representative) shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court. It is further
ORDERED that the Clerk of the Court is directed to serve a copy of this order on:
Michael J. Hund, CPA, 42 W. Main Street, P.O. Box 159
Mascoutah, IL, 62258