Opinion
26507-21
02-24-2022
Michael Chad Linthicum, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition states that petitioner died prior to the filing of the petition and was signed by Jessie Linthicum. However, she failed to attach to the petition letters testamentary or letters of administration. On November 23, 2021, Ms. Linthicum filed a Letter November 18, 2021, in which she states that the probate process is on the way.
It is well settled that unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); Rule 60(a), Tax Court Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "The 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, it is
ORDERED that, on or before March 17, 2022, the parties shall file a status report, preferably a joint status report, concerning the present status of this case, including whether Ms. Linthicum or any other party has been issued letters testamentary or letters of administration.