Opinion
24486-22
05-15-2023
GARY HENRY & SANDRA HENRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On November 7, 2022, correspondence from Gary Henry and his CPA was filed as a petition to commence the above-docketed case. Although that document was signed only by Gary Henry and the CPA, it indicated dispute of an attached notice of deficiency for taxable year 2020 issued to Gary Henry and Sandra Henry. Gary Henry had also signed the petition a second time as "Gary Henry, Personal Rep. for Sandra Henry". In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Gary Henry and Sandra Henry, but the situation as to Sandra Henry and any potential representation remains unclear.
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). In this connection, it should be noted that the Court, unlike the Internal Revenue Service (IRS), does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient, nor is reliance on an 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 Sandra Henry 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 Sandra Henry.
Upon due consideration, it is
ORDERED that, on or before June 9, 2023, Gary Henry shall file a report advising if Sandra Henry is deceased, and, if so, Gary Henry or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Sandra Henry, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Alternately, Sandra Henry may file a Ratification of Petition, bearing her original signature and ratifying the petition filed November 7, 2022. Failure to comply with this Order may result in partial dismissal of the instant case as to Sandra Henry or other appropriate action by this Court.