Opinion
18087-22S
01-13-2023
ANN ELIZABETH MCKENNA, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 8, 2022, Deborah J. McKenna filed the petition in this case on behalf of her mother, petitioner Anne Elizabeth McKenna. The petition seeks to dispute the notice of deficiency dated June 21, 2022, issued to petitioner for her 2019 tax year. The petition states that petitioner died prior to the filing of the petition.
On October 14, 2022, the parties filed a Joint Proposed Stipulated Decision.
By Order served October 17, 2022, the Court directed petitioner to file a response whether Ms. McKenna or any other party has been duly appointed the executor, personal representative, or fiduciary for the Estate of Ann Elizabeth McKenna. On November 3, 2022, Deborah J. McKenna filed a Response. On November 4, 2022, Ms. McKenna filed a Supplement to her Response. In the Response, as supplemented, Ms. McKenna states that there were no court proceedings necessary to appoint her as personal representative and provided a copy of petitioner's will naming Ms. McKenna as personal representative of petitioner's estate.
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 February 13, 2023, Ms. McKenna and respondent shall confer as to the present status of this case, including: (1) whether decedent Anne Elizabeth McKenna's estate has been or will be probated; (2) if decedent's estate is being probated, whether an executor, administrator, or other duly appointed fiduciary has been appointed for decedent's estate by a court of competent jurisdiction; (3) if so, the name and address of such duly appointed executor, administrator, or other fiduciary for decedent's estate; and (4) if so, exchange any letters testamentary or letters of administration that have been issued. It is further
ORDERED that, on or before March 6, 2023, respondent shall file a Report with the Court concerning the present status of this case, including the aforementioned matters in the preceding ordered paragraph and respondent's position on whether Ms. McKenna is lawfully authorized to act on behalf of the estate of Anne Elizabeth McKenna. Respondent shall attach to his Report any letters testamentary or letters of administration that have been issued. It is further
ORDERED that the parties' Joint Proposed Stipulated Decision shall be held in abeyance pending further direction from the Court.