Opinion
16143-23
01-11-2024
RICHARD M. DUNCAN, DECEASED & YULANDA L. DUNCAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 13, 2023, a petition was filed to commence the above-docketed case in dispute of a notice of deficiency for taxable year 2018 issued to Richard M. Duncan, Deceased, and Yulanda L. Duncan. Subsequently, on December 29, 2023, a report was filed by petitioners indicating that Charlotte Renee Garrett had been appointed administrator for the Estate of Richard M. Duncan, Deceased, as reflected in attached Letters of Administration, dated June 15, 2020, issued by the Walton County Probate Court, Georgia.
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). In this connection, it should be noted that the Court, unlike the Internal Revenue Service (IRS), does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient, nor is reliance on an IRS Form 56, Notice of Fiduciary Relationship, 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, the premises considered, it is
ORDERED that the "Estate of Richard M. Duncan, Deceased, Charlotte Renee Garrett, Administrator" is substituted for "Richard M. Duncan, Deceased" as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read "Estate of Richard M. Duncan, Deceased, Charlotte Renee Garrett, Administrator & Yulanda L. Duncan, Petitioners v. Commissioner of Internal Revenue, Respondent."