Opinion
19842-23
04-11-2024
DANIEL W. BULLARD JR., DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 13, 2023, the petition was filed on behalf of petitioner by Peggy J. Bullard. The petition states that petitioner died before the petition was filed.
It is well settled that unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See 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."
Upon due consideration, it is
ORDERED that at a reasonable date and time, but no later than May 10, 2024, the parties shall confer as to the present status of this case, including (1) the names and addresses of decedent's heirs at law, (2) whether decedent's heirs at law intend to probate decedent's estate, and (3) whether any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Daniel W. Bullard, Jr., by a court of competent jurisdiction. It is further
ORDERED that, on or before May 31, 2024, either: (1) the parties shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph, or (2) respondent shall file an appropriate jurisdictional motion.