Opinion
18339-23
08-21-2024
ESTATE OF DEBRA S. HINES-CARIFA, DECEASED, CLAUDIO CARIFA, ADMINISTRATOR, AND CLAUDIO CARIFA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On November 21, 2023, petitioners filed the Petition to commence this case. In that Petition, petitioners allege that petitioner Claudio Carifa was duly appointed as the administrator of the Estate of Debra S. Hines-Carifa, Deceased, in June 2020. No documentation supporting that allegation is attached to the Petition.
It is well settled that a case filed with this Court must be filed by a proper party. As relevant here, unless the petition is filed by the taxpayer, or by someone legally authorized to act on the taxpayer's behalf, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The appointment of a personal representative, executor, or administrator by the appropriate State court having jurisdiction over the estate of the decedent generally is necessary to establish the capacity of a person to litigate on behalf of a decedent's estate. See Rules 24(b) and 60(c), Tax Court Rules of Practice and Procedure.
On July 11, 2024, the Court issued an Order directing petitioner Claudio Carifa to file a Response, on or before August 1, 2024, and attach thereto documentation demonstrating that he is currently duly authorized to represent the Estate of Debra S. Hines-Carifa in this case. No response has been received from Mr. Carifa. Thus, at this juncture, it appears that this Court lacks jurisdiction with respect to the Estate of Debra S. Hines-Carifa, Deceased.
Upon due consideration of the foregoing, it is
ORDERED that, on or before September 11, 2024, the parties shall show cause in writing why the Court should not issue an Order dismissing for lack of jurisdiction so much of this case relating to the Estate of Debra S. Hines-Carifa, Deceased.