Opinion
8025-24S
08-21-2024
ESTATE OF MARION KLINE, DECEASED, ANDREA MELFI, PERSONAL REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On July 19, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss), asserting that this case was not filed by someone duly appointed and legally authorized to represent the Estate of Marion Kline, Deceased, before this Court. Although the Court provided Andrea Melfi, who represented in the Petition that she is the personal representative of the decedent's estate, an opportunity to file an objection to respondent's motion to dismiss, no response has been received from Ms. Melfi.
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.
Because it has not been established that the Petition in this case was filed by someone legally authorized to represent the decedent's estate, we are obliged to dismiss this case for lack of jurisdiction. However, although this case may not be prosecuted in this Court, the parties are free to pursue an administrative resolution of this matter.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.