Opinion
18460-21S
09-29-2021
Estate of Marilyn J. O'Brien, Deceased, Clay B. Spiegel, Fiduciary Petitioner(s) v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On May 24, 2021, a petition was filed to commence the above-docketed case. Such petition indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Marilyn J. O'Brien and simultaneously identifying Clay B. Spiegel as trustee. Due to inadvertent clerical error, an inappropriate caption was entered for the proceeding. However, the relationships between potential parties and the Court's jurisdiction over the matter remain unclear at this juncture.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency or liability has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975).
Given the foregoing, this matter now raises the jurisdictional question of whether the case, insofar as it may purport to be an appeal by or on behalf of Marilyn J. O'Brien, was filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case under the circumstances presented.
Upon due consideration, it is
ORDERED that, on or before October 28, 2021, the parties shall file reports clarifying the jurisdictional status of this case and details of any relevant fiduciary representation, with supporting documentation. It is further
ORDERED that, pending further clarification, the caption of this case shall be amended to read: "Marilyn J. O'Brien, Clay B. Spiegel, Trustee, Petitioner(s) v. Commissioner of Internal Revenue, Respondent".
1