Opinion
26751-22S
06-09-2023
ESTATE OF OTIS E. HITT, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge.
On November 28, 2022, the petition to commence this case was filed on behalf of petitioner by Heather Jones. Ms. Jones indicates in the petition that petitioner, Ms. Jones' father, was deceased at the time the petition was filed. On March 2, 2023, the parties filed a Proposed Stipulated Decision, in which Ms. Jones represented that she is the personal representative of petitioner's estate. However, no documentation substantiating Ms. Jones' representation that she is the personal representative of petitioner's estate has been filed with this Court. Accordingly, by Order issued April 5, 2023, the Court directed Ms. Jones to file a Response to that Order and attach thereto documents establishing her authority to act as the legal representative of petitioner's estate. No response has been received from Ms. Jones.
It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully 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). At this juncture, as it has not been established that the petition bears the signature of someone who is legally authorized to act on behalf of petitioner, the Court appears to lack jurisdiction of this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before June 30, 2023, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Otis E. Hitt, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".