Opinion
9146-22S
03-31-2023
THOMAS C. KUHNS & DONNA J. KUHNS, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On March 16, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction as to Donna J. Kuhns, Deceased and to Change Caption. The Commissioner states that he does not know whether Mr. Kuhns objects to the Court granting of the motion. The Commissioner further states that Mr. Kuhns informed his Appeals Officer that no estate has been opened for Mrs. Kuhns, and that there are no plans to open an estate for her. Notwithstanding the Commissioner's representations in his motion, the Court has a duty to inquire whether the decedent petitioner has any living heirs-at-law to afford them an opportunity to take whatever action may be necessary to protect their interests.
It is well settled that, unless the petition was filed by the taxpayer, or someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); see also Rule 60(a), Tax Court's Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "[t]he 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 and for cause, it is
ORDERED that, on or before April 28, 2023, the Commissioner shall file a report setting forth, based on a diligent search conducted by him, the names, mailing addresses, and telephone numbers of Mrs. Kuhns' living heirs-at-law, if any, and attach a copy of Mrs. Kuhns' death certificate.