Opinion
22528-21
03-03-2022
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.
Subsequently, on February 16, 2022, a report was filed on behalf of petitioners indicating that Becky Quesnel had been re-appointed administrator for the Estate of Randall Quesnel, Deceased, as reflected in attached Letters of General Administration, dated February 11, 2022, issued by the Vermont Superior Court, Probate Division, Addison Unit. A Ratification of Petition was also attached.
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).
Accordingly, the premises considered, it is
ORDERED that the "Estate of Randall Quesnel, Deceased, Becky Quesnel, Administrator" is substituted for "Randall Quesnel, Deceased" as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read "Estate of Randall Quesnel, Deceased, Becky Quesnel, Administrator, & Becky Quesnel, Petitioners v. Commissioner of Internal Revenue, Respondent."