Opinion
18863-23
01-25-2024
JOHN M. KARGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
The petition in the above-docketed matter was filed in dispute of a notice of deficiency for the taxable year 2021 issued to John M. Karge and Maria E. Karge, Deceased. That initial petition was captioned solely in the name of, and signed only by, John M. Karge. Subsequently, on January 22, 2024, petitioner filed a letter asking that his deceased wife be added to the case and the caption thereof.
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 question of whether the case may properly be treated as an appeal by or on behalf of Maria E. Karge, Deceased, or her estate, i.e., whether it 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 Maria E. Karge, Deceased, or her estate.
Upon due consideration, it is
ORDERED that, on or before February 22, 2024, petitioner John M. Karge shall file a report advising whether John M. Karge or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Maria E. Karge, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary.