Opinion
26543-22
02-08-2023
ESTATE OF DONNA M. PEARCE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 28, 2022, correspondence from Linda L. Donelson was filed as a petition to commence the above-docketed case. Although that document was submitted by Linda L. Donelson, it indicated dispute of an attached notice of deficiency for taxable year 2020 issued to Donna M. Pearce, her sister. The material also indicated that Donna M. Pearce was deceased. An Amended Petition was also submitted by Linda L. Donelson on behalf of Donna M. Pearce on January 27, 2023.
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). Merely being named executor in a will is not sufficient, nor is reliance on an Internal Revenue Service (IRS) Form 56, Notice of Fiduciary Relationship, absent court appointment. While such may suffice before the IRS, it is not adequate before the Tax Court, which is entirely separate from the IRS.
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 Donna M. Pearce, Deceased, or her estate, was filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Donna M. Pearce, Deceased, or her estate.
Upon due consideration, it is
ORDERED that, on or before March 16, 2023, Linda L Donelson shall file a report advising: (1) Whether Linda L. Donelson or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Donna M. Pearce, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary; or (2) whether Linda L. Donelson commenced this case as the successor in interest to the deceased taxpayer under California law, likewise attaching appropriate documentation. Failure to comply with this Order may result in dismissal of the instant case as to Donna M. Pearce, Deceased, or other appropriate action by this Court. It is further
ORDERED that pending clarification of fiduciary status, the caption of this case shall be amended to read: "Donna M. Pearce, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".