Opinion
9058-24
09-26-2024
LORI B. RUARK, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 31, 2024, correspondence from Tiffany Barbee was filed on behalf of petitioner Lori B. Ruark (decedent) as a petition to commence the above-docketed case. Attached to the Petition were a death certificate for the decedent and a copy of the first page of a notice of deficiency issued to the decedent for tax year 2021.
On August 13, 2024, respondent filed a response, advising that although Tiffany Barbee was formerly a duly appointed fiduciary for the decedent's estate, she was discharged from her duties as personal representative on September 20, 2023. Respondent's position is that Tiffany Barbee lacks authority under Washington State law to act on behalf of the decedent's estate. Respondent further stated that following additional review, respondent determined petitioner has a deficiency of $0.00.
By Order to Show Cause served August 15, 2024, the Court directed Tiffany Barbee to show cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not filed on behalf of the decedent by someone with the legal capacity to represent the decedent's estate. To date, Tiffany Barbee has failed to respond to the Order to Show Cause. 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, the Court lacks jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975).
In view of the foregoing, and for the reasons set forth in the Order to Show Cause, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction.
Entered and Served 09/26/24