Opinion
13127-22S
12-12-2023
LEVANUS FELIX SAWYER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, on the ground that the petition was not 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 Levanus Felix Sawyer, Deceased. The petition in this case was signed by Shamari K. Sawyer, decedent's daughter.
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 January 2, 2024, Shamari K. Sawyer or other appropriate representative shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Any such objection should advise the Court whether Ms. Sawyer or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Levanus Felix Sawyer by a court of competent jurisdiction, and attaching thereto the corresponding letters testamentary or letters of administration. 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.