Opinion
23703-21S
12-13-2021
Martha V. Safford & David E. Safford, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 24, 2021, correspondence from Martha V. Safford was filed as a petition to commence the above-docketed case. Although that document was signed only by Martha V. Safford, it indicated dispute of an attached notice of deficiency for taxable year 2017 issued to Martha V. Safford and David E. Safford. A notation on the signature line indicated that David E. Safford was deceased. Subsequently, on December 3, 2021, a report was filed on behalf of Marth V. Safford indicating that Martha V. Safford had been appointed independent executor for the Estate of David E. Safford, Deceased, as reflected in attached Letters Testamentary, dated July 13, 2021, issued by the County Probate Court No. 2 for Harris County, Texas.
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, the premises considered, it is
ORDERED that the "Estate of David E. Safford, Deceased, Martha V. Safford, Independent Executor" is substituted for "David E. Safford, Deceased" as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read "Martha V. Safford and Estate of David E. Safford, Deceased, Martha V. Safford, Independent Executor, Petitioners v. Commissioner of Internal Revenue, Respondent."