Opinion
3792-24
07-05-2024
SHANNA M. KLOBUCNIK & ANDREW M. KLOBUCNIK, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served May 2, 2024, the Court directed petitioners to file a response stating whether any person was appointed the executor, personal representative, or fiduciary of the Estate of Andrew M. Klobucnik and attach thereto letters testamentary or letters of administration. Petitioners failed to file a response.
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 August 8, 2024, the parties shall confer as to the present status of this case, including: (1) whether decedent Andrew M. Klobucnik's estate has been or will be probated; (2) if decedent's estate is being probated, whether an executor, administrator, or other duly appointed fiduciary has been appointed for decedent's estate by a court of competent jurisdiction; (3) if so, the name and address of such duly appointed executor, administrator, or other fiduciary for decedent's estate; and (4) if so, exchange any letters testamentary or letters of administration that have been issued. It is further
ORDERED that, on or before September 9, 2024, the parties shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph.