Opinion
1702-22S
09-30-2022
ARTHUR C. NUTTALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
The notice of deficiency upon which this case is based was issued to Arthur C. Nuttall. The petition was filed on January 12, 2022, by Robert Pohl as counsel for petitioner. In the petition, he states that petitioner died on August 5, 2021, and Anne M. Nuttall is personal representative for petitioner's estate. On June 28, 2022, and June 29, 2022, the parties filed status reports, in which they state that Ms. Nuttal was not appointed personal representative for petitioner's estate and that no executor, personal representative, or administrator has been appointed for 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 October 24, 2022, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction.