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Clifton v. Comm'r of Internal Revenue

United States Tax Court
Sep 9, 2024
No. 9739-24 (U.S.T.C. Sep. 9, 2024)

Opinion

9739-24

09-09-2024

JUANITA CLIFTON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN CHIEF JUDGE

On June 13, 2024, the Petition was filed by Jill Leseter, seeking review of a notice of deficiency issued for the deceased petitioner's 2021 tax year. On August 2, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the Petition was not filed by a person with the legal capacity to represent the decedent's estate. Respondent represents in his Motion that Ms. Leseter does not object to the granting of the Motion.

By Order served August 7, 2024, the Court directed the parties to confer concerning whether a representative legally authorized to represent the decedent's estate had been appointed by a court of competent jurisdiction and whether any such representative wished to prosecute this case on the decedent's behalf. On August 28, 2024, the parties filed a Status Report, stating therein that (1) no probate proceeding has been or will be commenced with respect to the decedent's estate, and (2) the person nominated in the decedent's will to act as the decedent's estate's personal representative does not wish to prosecute this case on the decedent's behalf and has no objection to the granting of respondent's Motion.

It is well settled that, 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). The appointment of a personal representative, executor, or administrator by the appropriate State court having jurisdiction over the estate of the decedent generally is necessary to establish the capacity of a person to litigate on behalf of a decedent's estate. See Rule 60(c).

As this case was not commenced by the taxpayer or by someone lawfully authorized to represent the decedent's estate, we are obliged to dismiss this case for lack of jurisdiction.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Clifton v. Comm'r of Internal Revenue

United States Tax Court
Sep 9, 2024
No. 9739-24 (U.S.T.C. Sep. 9, 2024)
Case details for

Clifton v. Comm'r of Internal Revenue

Case Details

Full title:JUANITA CLIFTON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 9, 2024

Citations

No. 9739-24 (U.S.T.C. Sep. 9, 2024)