Opinion
19674-23
03-28-2024
ESTATE OF CHANTAL S. BURNISON, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent MICHAEL A. BAKER, EXECUTOR, Petitioner(s)
ORDER
Kathleen Kerrigan Chief Judge
By Order served February 15, 2024, the Court directed petitioner(s) to file a report and attach thereto a copy of the letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing Michael A. Baker as executor of the decedent's estate. To date, no such report has been filed.
A person bringing a case in this Court on behalf of a deceased taxpayer bears the burden of proving that he or she is entitled under state law to institute such a case. See Rule 60(a), (c), Tax Court Rules of Practice and Procedure; Fehrs v. Commissioner, 65 T.C. 346, 348-49; Sander v. Commissioner, T.C. Memo. 2022-103; Clifton v. Commissioner, T.C. Memo. 1981-493. Where that burden is not met, a case may be dismissed for lack of jurisdiction. See Fehrs, 65 T.C. at 351.
Upon due consideration of the foregoing, it is
ORDERED that the time within which petitioner(s) shall file a report and attach thereto a copy of the letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing Michael A. Baker as executor of the decedent's estate, is hereby extended to April 19, 2024.