Opinion
20990-22
07-25-2023
LINDA L. PARNABY & THOMAS B. PARNAB DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 14, 2022, correspondence from Linda L. Parnaby was filed as a petition to commence the above-docketed case. Although that document was signed only by Linda L. Parnaby, it indicated dispute of a notice of deficiency for taxable year 2019 issued to Linda L. Parnaby and Thomas B. Parnaby. Linda L. Parnaby also indicated that Thomas B. Parnaby was deceased. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Linda L. Parnaby and Thomas B. Parnaby, Deceased. However, intentions as to the status of this litigation with respect to Thomas B. Parnaby, Deceased, remain unclear.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency or liability has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975). In this connection, it should be noted that the Court, unlike the Internal Revenue Service (IRS), does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient, nor is reliance on an IRS Form 56, Notice of Fiduciary Relationship, absent court appointment. While such may suffice before the IRS, it is not adequate before the Tax Court, which is entirely separate from the IRS.
Given the foregoing, this matter now raises the jurisdictional question of whether the case, insofar as it may purport to be an appeal by or on behalf of Thomas B. Parnaby, Deceased, or his estate, was filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Thomas B. Parnaby, Deceased, or his estate.
Upon due consideration, it is
ORDERED that, on or before August 21, 2023, Linda L. Parnaby shall file a report advising whether Linda L. Parnaby or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Thomas B. Parnaby, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in partial dismissal of the instant case as to Thomas B. Parnaby, Deceased, or other appropriate action by this Court.