Opinion
3384-23
08-16-2023
SAMUEL N. RAYBURN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
As discussed more fully in the Court's Order served April 27, 2023, the Court's jurisdiction over this matter is in question, insofar as it is not clear that Todd Rayburn-who filed the Petition to commence this case-had the authority to bring the case on behalf of the decedent Samuel N. Rayburn. See Rule 60(a), (c); see also Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975).
On August 11, 2023, respondent filed a Status Report. Among other things, respondent advises that, at the time the Petition was filed in this case, the Estate of Samuel N. Rayburn, Deceased, had already been closed, and Todd Rayburn had already been discharged as administrator of the Estate. Respondent asserts that, consequently, Todd Rayburn no longer had the authority to bring this case on behalf of the decedent Samuel N. Rayburn, and the Court does not have jurisdiction over this matter.
Additionally, in his Status Report respondent further advises that Todd Rayburn does not wish to reopen the probate proceeding, and that, concurrently with the filing of the Status Report, respondent is conceding this case administratively.
Upon due consideration of the foregoing, it is
ORDERED that, on or before September 8, 2023, each party shall file a response showing cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the case has not been brought by the person against whom the Commissioner determined the deficiency or by a fiduciary entitled to institute the case on behalf of such person. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Todd Rayburn at the address he listed for himself in the First Amended Petition.