Opinion
26543-22
03-13-2023
DONNA M. PEARCE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 28, 2022, correspondence from Linda L. Donelson was filed as a petition to commence the above-docketed case. Although that document was submitted by Linda L. Donelson, it indicated dispute of an attached notice of deficiency for taxable year 2020 issued to Donna M. Pearce, her sister. The material also indicated that Donna M. Pearce was deceased. An Amended Petition was also submitted by Linda L. Donelson on behalf of Donna M. Pearce on January 27, 2023.
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). Merely being named executor in a will is not sufficient, nor is reliance on an Internal Revenue Service (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.
Subsequently, on March 6, 2023, Linda L. Donelson filed a report advising, and attaching related documentation, that she relied on her role as trustee of the Donna Pearce Family Trust for purposes of prosecuting this case. However, such authority, standing alone, would appear to fall short of the standard applicable in the Tax Court referenced above, nor does it explicitly address the provisions of the successor in interest parameters of California law.
Accordingly, given the remaining ambiguity, it is
ORDERED that, on or before April 7, 2023, respondent shall file an appropriate motion or report clarifying the jurisdictional status of this case.