Opinion
11658-21
02-02-2023
LAVONE M. BROWN & NELSON BROWN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 1, 2021, correspondence from Lavone M. Brown was filed as a petition to commence the above-docketed case. Although that document was signed only by Lavone M. Brown, it indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Lavone M. Brown and Nelson Brown, Deceased. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Lavone M. Brown and Nelson Brown, Deceased.
Given that record, the matter raised the jurisdictional question of whether the case, insofar as it purported to be an appeal by or on behalf of Nelson Brown, Deceased, or his estate, was executed or filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Nelson Brown, Deceased, or his estate. At that juncture, by Order served June 21, 2021, the Court directed Lavone M. Brown to file a report on or before July 12, 2021, advising whether Lavone M. Brown or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Nelson Brown, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. To date, nothing further has been received from Lavone M. Brown or any other individual.
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). In this connection, it should be noted that the Court, unlike the IRS, does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Nelson Brown, Deceased. It is further
ORDERED that the caption of this case is amended to read "Lavone M. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent".