Opinion
35482-21S
04-19-2022
ESTATE OF DANIEL RYAN HUMPHREY, DECEASED, JACOB RYAN HUMPHREY, ADMINISTRATOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition states that petitioner died prior to the filing of the petition and appears to have been filed by Jacob Ryan Humphrey. However, he failed to attach to the petition letters testamentary or letters of administration. On April 13, 2022, the parties submitted a Joint Proposed Stipulated Decision signed by Jacob Ryan Humphrey.
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 May 10, 2022, the parties shall file a status report, preferably a joint status report, concerning the present status of this case, including whether Jacob Ryan Humphrey or any other party has been issued letters testamentary or letters of administration.