Opinion
3620-22
03-15-2022
Betty Talley, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 31, 2022, correspondence from Shryll Bryant was filed as a petition to commence the above-docketed case. Although that document was signed only by Shryll Bryant, it indicated dispute of an attached notice of deficiency for taxable year 2019 issued to Betty Talley. Notations and an attached death certificate indicated that Betty Talley was deceased and that Shryll Bryant, her niece, was acting on her behalf.
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 Betty Talley, 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 Betty Talley, Deceased, or her estate.
Upon due consideration, it is
ORDERED that, on or before April 11, 2022, Shryll Bryant shall file a report advising whether Shryll Bryant or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Betty Talley, 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 dismissal of the instant case as to Betty Talley, Deceased, or other appropriate action by this Court.