Opinion
10377-21
08-30-2021
Michael A. Wicklund & Barbara K. Wicklund, Deceased, v. Commissioner of Internal Revenue Respondent Michael A. Wicklund, Surviving Spouse Petitioners
ORDER
Maurice B. Foley Chief Judge.
The notice of deficiency upon which this case is based was issued to Michael A. Wicklund and Barbara K. Wicklund. The petition was signed solely by petitioner Michael A. Wicklund and indicates that Barbara K. Wicklund is deceased. On August 27, 2021, the parties filed a Joint Proposed Stipulated Decision signed by petitioner Michael A. Wicklund both for himself and for Barbara K. Wicklund. However, petitioner Michael A. Wicklund has failed to inform the Court whether he or any person has been duly appointed executor, personal representative, or fiduciary for the Estate of Barbara K. Wicklund by a court of competent jurisdiction. Petitioner Michael A. Wicklund has also failed to provide the Court with letters testamentary or letters of administration.
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 the parties Joint Proposed Stipulated Decision, filed August 27, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before September 21, 2021, petitioner Michael A. Wicklund shall file a Response to this Order advising the Court whether he or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Barbara K. Wicklund by a court of competent jurisdiction. Petitioner Michael A. Wicklund shall also attach to his response any corresponding letters testamentary or letters of administration.
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