Opinion
3603-24S
04-25-2024
ROSE H. LABASH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 1, 2024, a petition was filed to commence the above-docketed matter. Although the petition had been signed only by Linda L. Eliovson, it indicated dispute of an attached notice of deficiency for taxable year 2021 issued to petitioner Rose H. Labash. The petition explained that petitioner was under the care of a conservator, and attached documentation included a durable power of attorney appointing of Linda L. Eliovson as petitioner's agent to act. The Tax Court, however, does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).
Subsequently, on April 22, 2024, Linda L. Eliovson filed a status report advising of her appointment as conservator for petitioner by the State of Connecticut, Court of Probate, as reflected in an attached Fiduciary's Probate Certificate/Conservatorship, dated March 7, 2024, and confirming Linda L. Eliovson's appointment as Conservator of Person and Estate for Rose H. Labash on April 16, 2020.
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 the case of an incompetent person with a representative, such as a guardian, conservator, or like fiduciary, the representative may bring a case in this Court on behalf of the incompetent person. Rule 60(d). An incompetent person who does not have a duly appointed legal representative may act by a next friend. Campos v. Commissioner, T.C. Memo. 2003-193.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that the "Rose H. Labash, Linda L. Eliovson, Conservator" is substituted for "Rose H. Labash" as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read "Rose H. Labash, Linda L. Eliovson, Conservator, Petitioner v. Commissioner of Internal Revenue, Respondent".