Opinion
34041-21
10-03-2022
MALCOLM D. RICHARD & CHAKA RICHARD, DECEASED, 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 Malcolm D. Richard and Chaka Richard, Deceased. The petition commencing this case, filed November 1, 2021, was submitted by petitioner Malcolm D. Richard both for himself and on behalf of decedent Chaka Richard. The record reflects that decedent died on September 30, 2021, after the petition in this case was filed on November 1, 2021.
It is well settled that unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); Rule 60(a), Tax Court Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
Upon due consideration, it is
ORDERED that, on or before October 25, 2022, petitioner Malcolm D. Richard shall file a Response to this Order advising the Court whether any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Chaka Richard by a court of competent jurisdiction. Mr. Richard shall also attach to his response any corresponding letters testamentary or letters of administration.