Opinion
9668-23S
01-19-2024
ESTATE OF DWIGHT E. DOTTERER, DECEASED AND LINDA L. DOTTERER, LINDA L. DOTTERER, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On June 17, 2023, a petition was filed electronically by Jessica Lane on behalf of the captioned petitioners. The petition seeks review of a notice of deficiency issued to Dwight E. Dotterer and Linda L. Dotterer on March 8, 2023, with respect to the 2020 tax year. Although the petition referenced Linda L. Dotterer as the personal representative for the Estate of Dwight E. Dotterer, Deceased, no letters testamentary or letters of administration were attached to the petition.
The parties have not provided the Court with a copy of Mr. Dotterer's death certificate to confirm his date of death. However, based on research from publicly available resources, it is believed that Mr. Dotterer passed away on January 25, 2022, prior to the date the Commissioner issued the notice of deficiency. On January 17, 2024, the parties filed a Proposed Stipulated Decision and Settlement Stipulation purporting to resolve all issues related to this case.
It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); see also Rule 60(a). In pertinent part, Rule 60(c) provides that "[t]he capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." A petitioner must show fiduciary authority to institute a case on behalf of a deceased taxpayer in circumstances where a notice of deficiency was issued post-death for an income tax liability that arose prior to death, as is the case in the instant proceeding. Fehrs, 65 T.C. at 349.
Unless otherwise indicated, Rule references are to the Tax Court Rules of Practice and Procedure.
Although the Court does not have reason to believe that Mrs. Dotterer has been appointed as personal representative of Mr. Dotterer's estate, the record does not establish that the petition was filed by an individual who has been duly appointed to represent the deceased petitioner's estate. In the absence of verification of such a duly appointed representative, the Court lacks jurisdiction to review this matter.
Upon due consideration and for cause, it is
ORDERED that, on or before February 16, 2024, petitioners shall file a response to this Order attaching verification showing that Linda L. Dotterer was duly appointed as the personal representative for the Estate of Dwight E. Dotterer, Deceased under Michigan law. It is further
ORDERED that petitioners shall include in their response a copy of the death certificate for Dwight E. Dotterer.