Opinion
9287-22S
02-07-2023
YITZAK BEZALEL, DECEASED & ESTATE OF PATRICIA J. BEZALEL, DECEASED, SHIRA BEZALEL, ADMINISTRATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioners died prior to the filing of the petition commencing this case. The petition was filed by petitioners' daughter Shira Bezalel. On July 18, 2022, Ms. Bezalel filed a Letter dated July 7, 2022, and attached thereto Letters of General Administration for the Estate of Patricia Bezalel. On February 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Yitzak Bezalel. In the motion, respondent states that no information has been provided as to whether any person was appointed to represent Yitzak Bezalel, deceased, or his estate and Ms. Bezalel, who filed the petition on Yitzak Bezalel's behalf, does not object to the granting of this motion.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). Pursuant to Rule 63(a), Tax Court Rules of Practice and Procedure, when a petitioner dies, "the Court, on motion of a party or the decedent's successor or representative or on its own initiative, may order substitution of the proper parties." State law generally determines who has the capacity to be substituted as a party for a decedent. Rule 60(c); Fehrs v. Commissioner, 65 T.C. 346, 349 (1975). Thus, the appointment of a personal representative, executor, or administrator by the appropriate State court having jurisdiction over the estate of the decedent is generally necessary to establish the capacity of a person to litigate on behalf of the estate. See Rule 60(c). It is well settled that, unless the petition is filed by the taxpayer, or someone lawfully authorized to act on the taxpayer's behalf, this Court is without jurisdiction. Fehrs v. Commissioner, 65 T.C. at 348-349.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Yitzak Bezalel is granted and so much of this case as relates to Yitzak Bezalel is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read "Estate of Patricia J. Bezalel, Deceased, Shira Bezalel, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent".