Coates v. Comm'r of Internal Revenue

Full title: Vincent J. Coates, Jr., Deceased Petitioner v. Commissioner of Internal…

Court: United States Tax Court

Date published: Mar 23, 2022

No. 10172-20S (U.S.T.C. Mar. 23, 2022)

Opinion

10172-20S

03-23-2022

Vincent J. Coates, Jr., Deceased Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER

Maurice B. Foley, Chief Judge

The petition, filed on July 13, 2020, does not bear the original signature of either petitioner or the signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. The petition indicates that petitioner died on December 20, 2019, and was signed by Ellen Coates.

By Order served February 8, 2021, the Court directed Ellen Coates to file a Response stating whether she or any person has been appointed the executor, personal representative, or fiduciary for the Estate of Victor J. Coates, Jr., by a court of competent jurisdiction. On March 11, 2021, Ms. Coates filed a response requesting to be appointed as advocate for petitioner and attached thereto a power of attorney. The Court does not recognize powers of attorney. See Rules 24(a), 200, Tax Court Rules of Practice and Procedure; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).

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 April 14, 2022, Ellen Coates shall file a response to this Order advising the Court whether she or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Vincent J. Coates, Jr., by a court of competent jurisdiction, and attaching thereto the corresponding letters testamentary or letters of administration. Ellen Coates' failure to do so may result in the Court dismissing this case for lack of jurisdiction.