Opinion
24943-22
07-21-2023
ROBERT L. CHRISTENSEN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On November 29, 2022, correspondence on behalf of Robert L. Christensen, Deceased, was filed as a petition to commence the above-docketed case. The petition referenced dispute of a notice of deficiency for taxable years 2015 and 2016 issued to Robert L. Christensen. The submission further indicated that Olivia Christensen was the surviving spouse.
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 Robert L. Christensen, 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 Robert L. Christensen, Deceased, or his estate. At that juncture, by Order served May 19, 20223, the Court directed Olivia Christensen or other appropriate representative to file a report on or before June 20, 2023, advising the Court whether Olivia Christensen or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Robert L. Christensen, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. To date, nothing further establishing proper fiduciary representation for the estate has been received from Olivia Christensen 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 Internal Revenue Service (IRS), does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient, nor is reliance on an IRS Form 56, Notice of Fiduciary Relationship, absent court appointment. While such may suffice before the IRS, it is not adequate before the Tax Court, which is entirely separate from the IRS.
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.