Opinion
1702-22S
06-10-2022
ARTHUR C. NUTTALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 10, 2022, respondent filed a Motion to Substitute Parties and Change Caption noting that the petition states that petitioner died prior to the filing of the petition and that the petition was signed by Anne M. Nuttall as personal representative of petitioner's estate. However, the record does not contain 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 July 1, 2022, the parties shall file a status report, preferably a joint status report, concerning the present status of this case, including whether Anne M. Nuttall or any other party has been issued letters testamentary or letters of administration.