Opinion
22223-21S
11-10-2021
Richard L. Byers, Deceased and Monica N. Cajueiro Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 10, 2021, correspondence from Monica N. Cajueiro was filed as a petition to commence the above-docketed case. Although that document was signed only by Monica N. Cajueiro, it indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Richard L. Byers and Monica N. Cajueiro. Monica N. Cajueiro had also indicated that Richard L. Byers was her late husband. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Richard L. Byers, Deceased, and Monica N. Cajueiro. However, intentions as to the status of this litigation with respect to Richard L. Byers, Deceased, remain unclear.
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).
Given the foregoing, this matter now raises the jurisdictional question of whether the case, insofar as it may purport to be an appeal by or on behalf of Richard L. Byers, Deceased, or his estate, was 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 Richard L. Byers, Deceased, or his estate.
Upon due consideration, it is
ORDERED that, on or before December 10, 2021, Monica N. Cajueiro shall file a report advising: (1) Whether Monica N. Cajueiro or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Richard L. Byers, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in dismissal of the instant case as to Richard L. Byers, Deceased, or other appropriate action by this Court.