Opinion
13303-22S
08-01-2022
WILBERT D. BRECHIBIEL, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 31, 2022, a petition was filed to commence the above-docketed matter on behalf of Wilbert D. Brechbiel, Jr. Although that document was signed only by Joshua Brechbiel and a representative not admitted to practice before this Court, it indicated dispute of an attached notice of deficiency for taxable year 2017 issued to Wilbert D. Brechbiel, Jr., Deceased.
Subsequently, on July 29, 2022, respondent filed a Motion To Change or Correct Caption, advising that Joshua Brechbiel had been appointed administrator for the Estate of Wilbert D. Brechbiel, Jr., Deceased, as reflected in Letters of Administration dated April 28, 2022, issued by the Superior Court of California, County of San Diego.
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).
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that respondent's just-referenced Motion To Change or Correct Caption is granted in that it is further
ORDERED that "Estate of Wilbert D. Brechbiel, Jr., Deceased, Joshua Brechbiel, Administrator" is substituted for "Wilbert D. Brechbiel, Jr." as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of Wilbert D. Brechbiel, Jr., Deceased, Joshua Brechbiel, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent".