Opinion
16567-22
03-21-2023
ESTATE OF CAROLYN C. WELLS, DECEASED, AND CAROLYN C. WELLS TRUST DATED APRIL 7, 1988, THOMAS E. WELLS, IV, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 13, 2023, petitioner filed a Motion to Substitute Parties and Change Caption stating that the Circuit Court of the 17th Judicial Circuit in and for Broward County, Florida, Division 62J, appointed Thomas E. Wells, IV, the personal representative of the Estate of Carolyn C. Wells. However, the record does not contain letters testamentary or letters of administration.
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 April 12, 2023, petitioner shall file a supplement to the Motion to Substitute Parties and Change Caption and attach thereto letters testamentary or letters of administration.