Opinion
9127-22
05-03-2023
JOSEPH R. HARLEY, SR., DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
Petitioner Joseph R. Harley, Sr., died prior to the filing of the petition commencing this case. On July 28, 2022, the parties filed a Joint Motion to Change or Correct Caption, in which the parties assert that the petition was filed by Joseph Roland Harley, Jr., on behalf of Joseph R. Harley, Sr.
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."
On February 15, 2023, the Court issued an Order to Show Cause directing the parties to show cause, on or before March 9, 2023, why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not filed by petitioner or by someone lawfully authorized to act on behalf of decedent's estate. On March 8, 2023, respondent filed a Response, in which he states that he is unaware of any evidence to suggest that Joseph Roland Harley, Jr., or anyone else is lawfully authorized to act on behalf of the decedent's estate. No response was filed on behalf of petitioner.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served February 15, 2023, is hereby made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction.