Opinion
22528-21
01-24-2022
Randall Quesnel, Deceased & Becky Quesnel Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On June 21, 2021, a petition was filed to commence the above-docketed case. The document was signed by counsel and indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Becky Quesnel and Randall Quesnel, Deceased. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Becky Quesnel and Randall Quesnel, Deceased.
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).
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 Randall Quesnel, 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 Randall Quesnel, Deceased, or his estate.
Upon due consideration, it is
ORDERED that, on or before February 22, 2022, petitioners shall file a report advising whether any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Randall Quesnel, 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 dismissal of the instant case as to Randall Quesnel, Deceased, or other appropriate action by this Court.