Opinion
14340-21
01-17-2023
CRAIG LARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 29, 2021, correspondence from Craig Larson was filed as a petition to commence the above-docketed case. Although that document was signed only by Craig Larson, it indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Craig J. Larson and Maria Z. Larson.
Subsequently, on January 12, 2023, the parties filed a joint Motion To Change or Correct Caption, advising that Craig Larson would like to represent his deceased wife's interest in this case as the surviving spouse under Texas law. The motion additionally clarified that the estate did not enter probate.
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).
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that the parties' just-referenced Motion To Change or Correct Caption is granted in that it is further
ORDERED that the caption of this case is amended to read "Craig Larson & Estate of Maria Larson, Deceased, Craig Larson, Surviving Spouse, Petitioners v. Commissioner of Internal Revenue, Respondent".