Opinion
37390-21S
03-29-2023
ESTATE OF DONALD L. CASSIDY, DECEASED, JOSEPH F. SHANNON, EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge.
This case is calendared for trial at the Tampa, Florida, trial session of the Court scheduled to commence on April 11, 2023.
On December 13, 2021, Joseph F. Shannon timely filed the petition to commence this case. The petition seeks review of a notice of deficiency issued to Mr. Cassidy on September 27, 2021, with respect to his 2017 tax year. No letters testamentary or letters of administration were attached to the petition. The parties have not provided the Court with a copy of Mr. Cassidy's death certificate to confirm his date of death. However, the Court held a telephone conference with the parties on March 24, 2023, and Joseph F. Shannon stated that Mr. Cassidy passed away on November 8, 2021, after the date the Commissioner mailed the notice of deficiency. On March 20, 2023, the parties filed a proposed stipulated decision.
It is well settled that, unless the petition was filed by the taxpayer, or someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); see also Rule 60(a), Tax Court's Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "[t]he 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 and for cause, it is
ORDERED that the caption of this case is amended to read "Donald L. Cassidy, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before June 30, 2023, Joseph F. Shannon, on behalf of Mr. Cassidy, shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed by someone lawfully authorized to act on Mr. Cassidy's behalf, and there is no duly appointed representative to ratify the petition and prosecute this case on behalf of Mr. Cassidy's estate. It is further
ORDERED that Joseph F. Shannon shall include in his response a copy of the death certificate for Donald L. Cassidy and a copy of letters testamentary, letters of administration, or any other documentation showing that Joseph F. Shannon or any other person has been appointed as personal representative, executor, or fiduciary of Mr. Cassidy's estate. It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on April 11, 2023. It is further
ORDERED that, on or before June 30, 2023, the Commissioner may file a status report to inform the Court of the then-present status of this case. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.