Opinion
26712-21S
02-28-2023
FRANCES COOPER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 19, 2021, the petition was filed on behalf of petitioner by Andrea Hirschfeld, petitioner's daughter, and does not bear the original signature of petitioner. On April 21, 2022, Ms. Hirschfeld filed a Status Report in which she states that petitioner died. However, Ms. Hirschfeld failed to attach to her status report letters testamentary or letters of administration.
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 May 31, 2023, Ms. Hirschfeld shall file a Motion of Substitution of Party and to Change Caption attaching thereto letters testamentary or letters of administration showing that Ms. Hirschfeld has been appointed the executor, personal representative, or fiduciary for the Estate of Frances Cooper by a court of competent jurisdiction. It is further
ORDERED that, if Ms. Hirschfeld fails to respond to this order, on or before June 21, 2023, respondent shall file an appropriate jurisdictional motion.