Mowry v. Comm'r of Internal Revenue

Full title: MICHAEL D. MOWRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Aug 23, 2024

No. 10692-24S (U.S.T.C. Aug. 23, 2024)

Opinion

10692-24S

08-23-2024

MICHAEL D. MOWRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

The Petition filed on June 29, 2024, does not bear the original signature of petitioner or the signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. The Petition indicates that petitioner died before the Petition was filed, and was filed by Ayla Lee, petitioner's daughter. On August 20, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent states in the motion that (1) a notice of deficiency dated April 1, 2024, was issued to petitioner; (2) the Petition was not executed by or on behalf of a fiduciary or personal representative duly appointed by a Court of competent jurisdiction and legally entitled to institute a case on behalf of Michael D. Mowry, Deceased; and (3) Ayla Lee does not object to the granting of the motion.

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. Fehrs v. Commissioner, 65 T.C. 346, 348-349(1975). However, in relevant part, Tax Court Rule 60(a) provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party." A decedent's estate may be represented by someone acting in fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. It appears that Ms. Lee lacks the capacity to prosecute this case in the Tax Court.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.