Opinion
3429-21S
06-15-2021
Celestina M. Gonzalez & Tomas Gonzalez-Vigo, Jr., Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
MAURICE B. FOLEY CHIEF JUDGE
On February 1, 2021, the petition to commence this case was filed. That petition indicates that petitioner Tomas Gonzalez-Vigo, Jr. was deceased at the time the petition was filed. The petition, therefore, does not bear the original signature of Tomas Gonzalez-Vigo, Jr., as required by the Tax Court Rules of Practice and Procedure.
It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, in this case such as an executor, administrator, or personal representative of decedent's estate, this Court is without jurisdiction with respect to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). Because decedent did not sign the petition and it does not appear that decedent's estate has a duly appointed representative who may ratify the petition on decedent's behalf, the Court lacks jurisdiction in this case with respect to petitioner Tomas Gonzalez-Vigo, Jr.
Upon due consideration, it is
ORDERED that, on or before July 14, 2021, the parties shall show cause in writing why so much of this case relating to petitioner Tomas Gonzalez-Vigo, Jr. should not be dismissed for lack of jurisdiction.