Opinion
15520-22S
08-03-2022
MICHAEL G. MAKSUD, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 21, 2022, correspondence from Deon Merten was filed as a petition to commence the above-docketed case. Although that document was signed only by Deon Merten, it indicated dispute of an attached notice of deficiency for taxable year 2019 issued to, inter alia, Michael G. Maksud. Deon Merten also indicated that Michael G. Maksud was deceased, and he characterized himself as "executor".
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). Merely being named executor in a will is not sufficient, nor is reliance on an Internal Revenue Service (IRS) Form 56, Notice of Fiduciary Relationship, absent court appointment. While such may suffice before the IRS, it is not adequate before the Tax Court, which is entirely separate from the IRS.
Given the foregoing, this matter now raises the jurisdictional question of whether the case, insofar as it may purport to be an appeal by or on behalf of Michael G. Maksud, Deceased, or his estate, was filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Michael G. Maksud, Deceased, or his estate.
Upon due consideration, it is
ORDERED that, on or before August 31, 2022, Deon Merten shall file a report advising whether Deon Merten or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Michael G. Maksud, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in dismissal of the instant case as to Michael G. Maksud, Deceased, or other appropriate action by this Court.