Opinion
21683-22S
06-15-2023
JOANNE M. SCHERTZ, DECEASED, JAMIE HASSLIN, TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 23, 2022, a petition was filed by counsel to commence the above-docketed case. The petition had been signed by counsel and by Jamie Hasslin, who was designated as "Trustee". The submission it indicated dispute of a notice of deficiency for taxable year 2018 issued to Joanne M. Schertz, Deceased.
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 Internal Revenue Service (IRS), does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient, nor is reliance on an IRS Form 56, Notice of Fiduciary Relationship, absent court appointment. While such may suffice before the IRS, it is not adequate before the Tax Court, which is entirely separate from the IRS.
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 Joanne M. Schertz, Deceased, or her 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 Joanne M. Schertz, Deceased, or her estate.
Upon due consideration, it is
ORDERED that, on or before July 12, 2023, Jamie Hasslin shall file a report advising: (1) Whether Hasslin or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Joanne M. Schertz, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary; or (2) whether Jamie Hasslin commenced this case as the successor in interest to the deceased taxpayer under California law, likewise attaching appropriate documentation. Failure to comply with this Order may result in dismissal of the instant case as to Joanne M. Schertz, Deceased, or other appropriate action by this Court.