Opinion
22648-21S
11-18-2021
James Terry Clark & Barbara Ann Clark, Deceased, James Terry Clark, Surviving Spouse Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 21, 2021, correspondence from James Terry Clark was filed as a petition to commence the above-docketed case. Although that document was signed only by James Terry Clark, it indicated dispute of an attached notice of deficiency for taxable year 2018 issued to James Terry Clark and Barbara Ann Clark, Deceased. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both James Terry Clark and Barbara Ann Clark, Deceased. However, intentions as to the status of this litigation with respect to Barbara Ann Clark, 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 Barbara Ann Clark, Deceased, or her 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 Barbara Ann Clark, Deceased, or her estate.
Upon due consideration, it is
ORDERED that, on or before December 15, 2021, James Terry Clark shall file a report advising whether James Terry Clark or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Barbara Ann Clark, 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 partial dismissal of the instant case as to Barbara Ann Clark, Deceased, or other appropriate action by this Court. It is further
ORDERED that the caption of this case shall be amended to read: "James Terry Clark & Barbara Ann Clark, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent". 1