Opinion
9417-23
07-10-2023
JEANNE L. MIERSMA AND ESTATE OF MARION A. MIERSMA, DECEASED, JEANNE L. MIERSMA, SPECIAL ADMINISTRATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition states that petitioner Marion A. Mersma died prior to the filing of the petition. The petition was filed by Jeffrey A. Daxe as counsel for petitioners. However, he failed to attach to the petition letters testamentary or letters of administration.
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 August 1, 2023, the parties shall file a status report, preferably a joint status report, concerning the present status of this case, including whether Jeanne L. Mersma or any other party has been issued letters testamentary or letters of administration for the Estate of Marion A. Mersma.