Opinion
10172-20S
08-10-2022
VINCENT J. COATES, JR., DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The notice of deficiency upon which this case is based was issued to Vincent J. Coates, Jr., on February 24, 2020. The petition states that petitioner died on December 20, 2019, and was signed by Ellen Coates, petitioner's daughter. However, she failed to attach to the petition letters testamentary or letters of administration and states in the petition that there is no estate, will, or trustee. On December 6, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction, in which he states that it does not appear that Ms. Coates has been duly appointed the executor, personal representative, or fiduciary for the Estate of Vincent J. Coates, Jr., by a court of competent jurisdiction.
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 September 1, 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. It is further
ORDERED that, on or before September 1, 2021, Ellen Coates shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction.
Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court.