Opinion
3320-23
05-19-2023
PERRY E. COVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 9, 2023, correspondence from Perry E. Covey was filed as a petition to commence the above-docketed case. Although that document caption in the name of and signed by only Perry E. Covey, it indicated dispute of an attached notice of deficiency for taxable year 2019 issued to Perry E. Covey and Angela A. Covey.
Subsequently, on May 11, 2023, Perry E. Covey filed a report advising that Angela A. Covey had died prior to the filing of the petition herein and asking that she be included as a party in the proceeding. He further represented: "I, Perry E Covey, will be acting as Angela's personal representative in this matter. I have attached Angela's Certificate of Death and last will. The will establishes me as her Personal Representative. Consequently, I wish to notify the Court that I ratify the contents of the petition in this regard."
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency or liability has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975). In this connection, it should be noted that the Court, unlike the Internal Revenue Service (IRS), does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient, nor is reliance on an IRS Form 56, Notice of Fiduciary Relationship, absent court appointment. While such may suffice before the IRS, it is not adequate before the Tax Court, which is entirely separate from the IRS.
Accordingly, the premises considered, it is
ORDERED that, on or before June 16, 2023, Perry E. Covey shall file a further report advising whether Perry E. Covey or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Angela A. Covey, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary.