Opinion
22389-21
09-21-2022
CARLA LYNN KNIGHT & HARRY BRETT KNIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
The petition filed to commence this case does not appear to bear the signature of petitioner Harry Brett Knight. By Order served September 16, 2021, the Court directed petitioner Harry Brett Knight to file a ratification of petition. No ratification of petition has been received. 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 as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The Court will, therefore, dismiss so much of this case relating to Harry Brett Knight for lack of jurisdiction.
Furthermore, this Court is a court of limited jurisdiction. In a case seeking redetermination of a deficiency, the jurisdiction of the Court depends on the issuance of a valid notice of deficiency and the filing of a Tax Court petition within 90 days after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). See Internal Revenue Code section 6213(a). The notice of deficiency on which this case is based appears to have been issued only to Harry Brett Knight. As the record does not contain a copy of a notice of deficiency issued to Carla Lynn Knight, it appears that the Court may lack jurisdiction with respect to petitioner Carla Lynn Knight.
Upon due consideration, it is
ORDERED that so much of this case relating to petitioner Harry Brett Knight is dismissed for lack of jurisdiction. Petitioner Harry Brett Knight is advised that the Court, on its own motion, will consider reinstating so much of this case relating to him if, as previously directed, petitioner files a ratification of petition within 30 days from the date of service of this Order. It is further
ORDERED that the caption of this case is amended to read: "Carla Lynn Knight, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before October 12, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the grounds that no notice of deficiency sufficient to confer jurisdiction on this Court was issued to Carla Lynn Knight for tax years 2017 and 2018.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.