Opinion
6892-21
09-14-2021
Milele Chikasa Anana, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition, filed on February 22, 2021, does not bear the original signature of petitioner Milele Chikasa Anana or the signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. The petition is signed by Treater Pristine as executor for the Estate of Milele Anana. On June 28, 2021, a First Amended Petition was also signed by Treater Pristine. However, she failed to attach to the petition or First Amended Petition 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 the taxpayer's behalf, we are without jurisdiction. 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."
By Order served July 16, 2021, the Court directed Treater Pristine to file a response advising the Court whether she or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Milele Chikasa Anana by a court of competent jurisdiction. On August 9, 2021, Treater Pristine filed a Response to the Order served July 16, 2021, in which she states that she is the Personal Representative of the Estate of Milele Chikasa Anana. Attached to the response is a copy of the Last Will and Testament of Milele Chikasa Anana that Ms. Pristine asserts was filed in the Dane County Circuit Court.
Upon due consideration, it is
ORDERED that, on or before October 6, 2021, respondent shall file a response to this Order discussing fully his position whether, under applicable Wisconsin law, Treater Pristine has the capacity to litigate in this Court on behalf of the Estate of Milele Chikasa Anana.
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