Opinion
22300-21S
01-11-2023
MONROE J. CROUCH, DECEASED & LAURA J. CROUCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 17, 2021, a petition was filed by counsel on behalf of petitioners to commence the above-docketed case. The document indicated dispute of an attached notice of deficiency for taxable year 2019 issued to Monroe J. Crouch and Laura J. Crouch. Only counsel and Laura J. Crouch had signed the petition, and an attached explained that Monroe J. Crouch was deceased but that Laura J. Crouch was filing the joint petition in her capacity as executor of his estate. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Monroe J. Crouch, Deceased & Laura J. Crouch.
Given that record, the matter raised the jurisdictional question of whether the case, insofar as it purported to be an appeal by or on behalf of Monroe J. Crouch, Deceased, or his estate, was executed or filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Monroe J. Crouch, Deceased, or his estate. By Order served December 1, 2022, the Court directed Laura J. Crouch to file a report advising whether Laura J. Crouch or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Monroe J. Crouch, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary.
On December 13, 2022, Laura J. Crouch so filed a report, explaining that, due to a lack of probate assets, no probate has been opened and any court, and, consequently, no executor or administrator had been appointed by any court of competent jurisdiction.
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). Merely being named executor in a will is not sufficient, nor is reliance on an Internal Revenue Service (IRS) Form 56, Notice of Fiduciary Relationship, or IRS Publication 559 (2021), Survivors, Executors, and Administrators--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, upon due consideration of the foregoing and the record herein, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Monroe J. Crouch, Deceased. It is further
ORDERED that the caption of this case is amended to read "Laura J. Crouch, Petitioner v. Commissioner of Internal Revenue, Respondent".