Opinion
31645-21S
04-18-2022
DONALD R. BASSETT, DECEASED & KAY F. BASSETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
On September 30, 2021, the petition to commence this case was filed, in which petitioners seek review of a notice of deficiency issued for their 2018 tax year. The petition bears the original signature of petitioner Kay F. Bassett, but not the signature of Donald R. Bassett, who was deceased at the time the petition was filed.
On March 24, 2022, the parties filed a status report, which was supplemented on April 7, 2022. That status report, as supplemented, indicates that, although petitioner Kay F. Bassett was nominated in decedent's will as his personal representative, no probate proceeding has been commenced with respect to decedent's estate.
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 as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). At this juncture, as the petition does not bear the signature of Donald R. Bassett or someone lawfully authorized to act on his estate's behalf, the Court lacks jurisdiction with respect to Donald R. Bassett.
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 10, 2022, the parties shall show cause in writing why this so much of this case relating petitioner Donald R. Bassett should not be dismissed for lack of jurisdiction.