Opinion
20972-22
04-03-2023
JAMES F. NADEAU, DECEASED & EVELYN G. NADEAU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The notice of deficiency upon which this case is based was issued to James F. Nadeau and Evelyn G. Nadeau. The petition was signed by petitioner Evelyn G. Nadeau and states that James F. Nadeau died before the petition was filed. But Ms. Nadeau failed to state whether she or any person has been duly appointed executor, personal representative, or fiduciary for the Estate of James F. Nadeau by a court of competent jurisdiction and failed to attach to the petition letters testamentary or letters of administration.
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 James F. Nadeau, Deceased, or his 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 James F. Nadeau, Deceased, or his estate. At that juncture, by Order served January 31, 2023, the Court directed petitioners to file a response on or before February 22, 2023, advising whether any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of James F. Nadeau, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. To date, nothing further has been received.
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.
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 as to James F. Nadeau, Deceased. It is further
ORDERED that the caption of this case is amended to read "Evelyn G. Nadeau, Petitioner v. Commissioner of Internal Revenue, Respondent".