Opinion
1414-23
04-17-2023
FRANCIS J. KOFRON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Petition commencing this case was filed on January 5, 2023. That Petition seeks review of a Notice of Deficiency dated October 3, 2022, and issued to Francis J. Kofron, Deceased, for the taxable year 2018. The Petition was filed by James Kofron, who therein identifies himself as the personal representative of the decedent's estate. However, no letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing James Kofron as personal representative for the decedent's estate, appear to have been attached to the Petition.
In general and as relevant here, Rule 60(a) provides that a case shall be brought by the person against whom a deficiency has been determined or by a fiduciary entitled to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and 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). A decedent's estate generally may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative. See Rule 60(c).
All Rule references are to the Tax Court Rules of Practice and Procedure.
Notwithstanding the foregoing, Rule 60(a) provides that a case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and that such ratification shall have the same effect as if the case had been properly brought by such party.
As noted, there does not appear to be any indication in the record of the above-docketed matter that James Kofron has been duly appointed by a court of competent jurisdiction to act on behalf of the decedent's estate. Accordingly, and in order to confirm that the Court has jurisdiction to enter a decision in this matter, we will direct petitioner to file a report as set forth below.
Additionally, the Court notes that, by Order served February 15, 2023, petitioner was directed to pay the Court's $60.00 filing fee, but, to date, has failed to so.
Upon due consideration and for cause, it is
ORDERED that, on or before May 8, 2023, petitioner shall file a report and shall attach thereto (1) a copy of Francis J. Kofron's death certificate and (2) a copy of the letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing James Kofron as personal representative for the Estate of Francis J. Kofron, Deceased. It is further
ORDERED that the time within which petitioner shall comply with the Court's Order served February 15, 2023, and pay the filing fee for this case, is hereby extended to May 8, 2023. It is further
ORDERED that action on the parties' Proposed Stipulated Decision, filed March 27, 2023, shall be held in abeyance pending further direction by the Court.
Petitioner is advised that failure to comply in full with this Order may result in the dismissal of this case for lack of jurisdiction.