Opinion
14627-20
06-16-2021
Alberta Christophel, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
The notice of deficiency upon which this case is based was issued to Alberta M. Christophel. The petition was filed on December 21, 2020, by James Christophel. In the petition, he states that Alberta M. Christophel died in September of 2019, and no estate was opened for decedent.
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, on or before July 7, 2021, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction.
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