Opinion
10172-20S
10-05-2022
VINCENT J. COATES, JR., DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
The petition filed on July 13, 2020, does not bear the original signature of 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. On December 6, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent states in the motion that (1) a notice of deficiency dated February 24, 2020, was issued to petitioner; (2) the petition was timely filed and signed on behalf of petitioner by Ellen Coates; and (3) the petition was not executed by or on behalf of a fiduciary or personal representative duly appointed by a Court of competent jurisdiction and legally entitled to institute a case on behalf of Vincent Coates, Jr., Deceased. Although the Court directed Ms. Coates to file an objection, if any, to respondent's motion, she failed to do so.
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, this Court is without jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348-349(1975). However, in relevant part, Tax Court Rule 60(a) provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party." A decedent's estate may be represented by someone acting in fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. It appears that no probate proceeding has been commenced with respect to petitioner's estate and there are no plans to do so. Accordingly, petitioner's estate lacks a duly appointed representative to prosecute this case in the Tax Court.
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.