Little v. Comm'r of Internal Revenue

Full title: DENNIS G. LITTLE AND ESTATE OF JOANNE B. LITTLE, DECEASED, KAREN A…

Court: United States Tax Court

Date published: Mar 8, 2023

No. 7557-22 (U.S.T.C. Mar. 8, 2023)

Opinion

7557-22

03-08-2023

DENNIS G. LITTLE AND ESTATE OF JOANNE B. LITTLE, DECEASED, KAREN A. MILLER, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

The notice of deficiency upon which this case is based was issued to Dennis G. Little and Joanne B. Little, Deceased. The petition was submitted by Jonathan E. Strouse as counsel for petitioners. On August 31, 2022, the parties filed a Joint Proposed Stipulated Decision signed by Mr. Strouse as counsel for petitioners. However, documentation of proper fiduciary representation for the deceased taxpayer had not been provided at that juncture.

Accordingly, by Order served September 1, 2022, petitioners were directed to file a response advising the Court whether any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Joanne B. Little by a court of competent jurisdiction. Petitioners were also to attach to their response any corresponding letters testamentary or letters of administration. To date, nothing further has been received from petitioners.

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. Likewise, merely being named executor in a will is not sufficient.

Thus, the premises considered, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to the Estate of Joanne B. Little, Deceased. It is further

ORDERED that the caption of this case is amended to read "Dennis G. Little, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further

ORDERED that the Proposed Stipulated Decision, filed August 31, 2022, is hereby deemed stricken from the Court's record in this case.