Opinion
11089-23S
10-02-2023
CRAIG J. CEBULSKIE, DECEASED, & MARY H. CEBULSKIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 19, 2023, respondent filed a Status Report in which he states that (1) there is currently no representative or fiduciary authorized to act on behalf of the estate of petitioner Craig J. Cebulskie (decedent), who died prior to the filing of the petition; (2) the decedent died intestate; and (3) the decedent is survived by his spouse, Mary H. Cebulskie; a parent, Craig J. Cebulskie, Sr.; and a daughter, Erin Elizabeth Westermann.
Petitioner Craig J. Cebulskie appears to have been a resident of Michigan when he died. Pursuant to Michigan's laws concerning intestate succession, Mr. Cebulskie's suriving spouse and daughter are his heirs at law.
As discussed in a previous Order, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). At this juncture, because the petition was not filed by the decedent or someone lawfully authorized to represent the decedent's estate, the Court appears to lack jurisdiction with respect to the decedent.
Upon due consideration of the foregoing, it is
ORDERED that, on or before October 23, 2023, respondent shall file an appropriate jurisdictional motion with respect to petitioner Craig J. Cebulskie, deceased. It is further
ORDERED that, in addition to service on petitioner Mary H. Cebulskie, respondent shall serve on the decedent's daughter, Erin Elizabeth Westermann the jurisdictional motion referenced in the ordered paragraph above . It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve this Order on Erin Elizabeth Westermann at her address listed in respondent's Status Report, filed September 19, 2023.