Opinion
33552-21S
03-22-2022
Ursula M. Harthousen & Gary A. Harthousen, Sr., Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The notice of deficiency upon which this case is based was issued to Ursula M. & Gary A. Harthousen, Sr. The petition was signed by petitioner Ursula M. Harthousen and states that Gary A. Harthousen, Sr., died before the petition was filed. However, petitioner Ursula M. Harthousen failed to state whether she or any person has been duly appointed executor, personal representative, or fiduciary for the Estate of Gary A. Harthousen, Sr., by a court of competent jurisdiction and failed to attach to the petition 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, 2022, petitioner Ursula M. Harthousen shall file a Response to this Order advising the Court whether she or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Gary A. Harthousen, Sr., by a court of competent jurisdiction, and attaching thereto the corresponding letters testamentary or letters of administration.
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