Opinion
21789-22
06-06-2023
MICHAEL E. MCDONNELL, DECEASED, AND KATHRYN MCDONNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
The petition to commence this case was filed on October 3, 2022. Petitioners seek review of a notice of deficiency issued to petitioners for their 2020 tax year. The petition indicates that petitioner Michael E. McDonnell was deceased at the time the petition was filed.
Any action in this Court must be prosecuted by a proper party. It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, this Court is without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The petition was filed on behalf of Michael E. McDonnell by petitioner Kathryn McDonnell. However, Kathryn McDonnell has not demonstrated that she has the legal capacity to represent Mr. McDonnell's estate before this Court.
By Order issued April 3, 2023, the Court directed the parties to confer regarding a proper legal representative for Mr. McDonnell's estate. On May 30, 2023, respondent filed a Status Report, indicating therein that repeated attempts to contact Ms. McDonnell and her attorney in fact have been unsuccessful.
Upon due consideration of the foregoing, it is
ORDERED that, on or before June 28, 2023, the parties shall show cause in writing why so much of this case relating to Michael E. McDonnell should not be dismissed for lack of jurisdiction.