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Diep v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 6073-22 (U.S.T.C. Nov. 4, 2022)

Opinion

6073-22

11-04-2022

JOHN T. DIEP, DECEASED & PAULINE THANH TUYEN DIEP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 14, 2022, correspondence from Pauline Thanh Tuyen Diep, was filed as a petition to commence the above-docketed case. Although that document was signed only by Pauline Thanh Tuyen Diep,, it indicated dispute of an attached notice of deficiency for taxable year 2019 issued to John T. Diep and Pauline Thanh Tuyen Diep. The petition also indicated that John T. Diep was deceased.

Subsequently, on October 31, 2022, a letter was filed by Pauline Thanh Tuyen Diep clarifying that, because of her husband's sudden death, he did not leave behind a will, appointed executor, personal representative, or fiduciary estate. She also indicated that she was representing her deceased husband's interest in this case as the surviving spouse under Texas law, in accordance with Texas Estates Code Section 453.004.

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).

Accordingly, upon due consideration of the foregoing and the record herein, it is

ORDERED that "Estate of John T. Diep, Deceased, Pauline Thanh Tuyen Diep, Surviving Spouse" shall be substituted for "John T. Diep, Deceased" as a party petitioner. It is further

ORDERED that the caption of this case is amended to read "Estate of John T. Diep, Deceased, Pauline Thanh Tuyen Diep, Surviving Spouse & Pauline Thanh Tuyen Diep, Petitioners v. Commissioner of Internal Revenue, Respondent"


Summaries of

Diep v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 6073-22 (U.S.T.C. Nov. 4, 2022)
Case details for

Diep v. Comm'r of Internal Revenue

Case Details

Full title:JOHN T. DIEP, DECEASED & PAULINE THANH TUYEN DIEP, Petitioners v…

Court:United States Tax Court

Date published: Nov 4, 2022

Citations

No. 6073-22 (U.S.T.C. Nov. 4, 2022)