Opinion
17580-21S
09-20-2021
Diane K. Sather & Mike M. Sather, Deceased, Diane K. Sather, Surviving Spouse Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 17, 2021, correspondence from Diane K. Sather was filed as a petition to commence the above-docketed case. Although that document was signed only by Diane K. Sather, it indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Diane K. Sather and Mike M. Sather, Deceased. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Diane K. Sather and Mike M. Sather, Deceased. However, intentions as to the status of this litigation with respect to Mike M. Sather, Deceased, remain unclear.
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).
Given the foregoing, this matter now raises the jurisdictional question of whether the case, insofar as it may purport to be an appeal by or on behalf of Mike M. Sather, Deceased, or his estate, was 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 Mike M. Sather, Deceased, or his estate.
Upon due consideration, it is
ORDERED that, on or before October 29, 2021, Diane K. Sather shall file a report advising whether Diane K. Sather or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Mike M. Sather, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in partial dismissal of the instant case as to Mike M. Sather, Deceased, or other appropriate action by this Court. It is further
ORDERED that the caption of this case shall be amended to read: "Diane K. Sather & Mike M. Sather, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent".