Opinion
15724-21S
03-21-2022
DENNIS S. HUNDSDORFER, DECEASED & BEVERLY A. HUNDSDORFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
On May 5, 2021, the Petition was filed to commence this case. It was not signed by petitioner Dennis S. Hundsdorfer or by someone lawfully authorized to represent him, as required by the Tax Court Rules of Practice and Procedure. Mr. Hundsdorfer thereafter died on May 31, 2021, and did not ratify the Petition before his death. On August 25, 2021, petitioners filed a First Amended Petition. However, it does not bear the signature of someone lawfully authorized to represent the estate of decedent Mr. Hundsdorfer in this matter. 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, this Court is without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). Accordingly, by Order served October 27, 2021, the parties were directed to meet and confer regarding the jurisdictional concerns raised (and more fully described) therein.
On January 10, 2022, respondent filed a Status Report. Therein, respondent advises that the parties have met and conferred as to the matters described in the foregoing Order. In response to the Order, respondent reports: (1) that the decedent Mr. Hundsdorfer's estate has not been, and will not be, probated; (2) that petitioner Beverly A. Hundsdorfer has not been, and will not be, duly appointed by a court of competent jurisdiction to represent the estate; (3) that Mrs. Hundsdorfer is decedent Mr. Hundsdorfer's successor in interest and he has no other heirs; and (4) that, while Mrs. Hundsdorfer is willing serve as the special administrator of the estate, she does not intend to file a motion to substitute parties and change caption.
To date, Mrs. Hundsdorfer has not filed a motion to substitute party and change caption. Nor has she executed and filed the affidavit or declaration under penalty of perjury described in California Civil Code section 377.32, as required for this Court to appoint her as special administrator for decedent Mr. Hundsdorfer's estate in this proceeding. See Order (Oct. 27, 2021). Consequently, this Court lacks jurisdiction with respect to decedent Mr. Hundsdorfer's estate.
By the foregoing Order, the Court directed, among other things, that the Clerk of Court attach a copy of the aforementioned California statute to the copy of the Order served on petitioners. In response to the Order, on November 12, 2021, Mrs. Hundsdorfer filed a Letter by Petitioner, consisting of the following: (1) a copy of the California statute, on which she appears to have handwritten certain limited information; (2) a copy of decedent Mr. Hundsdorfer's death certificate; and (3) a document titled "Durable Power of Attorney for Management of Property and Personal Affairs". The Letter does not satisfy the requirements of California Civil Procedure Code section 377.32 and thus cannot serve as a basis on which to appoint Mrs. Hundsdorfer as special administrator for decedent Mr. Hundsdorfer's estate.
Upon due consideration and for cause, it is
ORDERED that, on or before April 20, 2022, petitioner Beverly A. Hundsdorfer shall show cause in writing why so much of this case as pertains to Dennis S. Hundsdorfer, Deceased, should not be dismissed for lack of jurisdiction.