Opinion
8508-20
01-03-2024
ESTATE OF HARRY FAULK, A.K.A. HAROLD C. FAULK, DECEASED, SHARON RIVENSON-MARK, TEMPORARY ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 2, 2024, petitioner filed a Motion to Change or Correct Caption stating that on August 11, 2023, the Superior Court of New Jersey agreed to discharge Sharon Rivenson-Mark, Esq. as Temporary Administrator and appointed Leo J. Hurley, Jr., Esq. and Philip F. McGovern, Jr., Esq. as the co-administrators of the Estate of Harry Faulk. However, the record does not contain letters testamentary or letters of administration.
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); Rule 60(a), Tax Court Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "The 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."
Upon due consideration, it is
ORDERED that, on or before January 24, 2024, petitioner shall file a supplement to the Motion to Change or Correct Caption and attach thereto letters testamentary or letters of administration.