Opinion
30497-21
08-09-2022
MICHAEL P. ROSEN AND ESTATE OF VADA A. ROSEN, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent MICHAEL P. ROSEN, PERSONAL REPRESENTATIVE, Petitioner(s)
ORDER
Kathleen Kerrigan Chief Judge
The notice of deficiency upon which this case is based was issued to Michael P. Rosen and Vada A. Rosen. The petition was signed solely by petitioner Michael P. Rosen, for himself, and as personal representative of the Estate of Vada A. Rosen. On August 8, 2022, the parties filed a Joint Proposed Stipulated Decision signed by petitioner Michael P. Rosen both for himself and as personal representative for the Estate of Vada A. Rosen. However, petitioner Michael P. Rosen has failed to provide the Court with letters testamentary or letters of administration.
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 August 31, 2022, petitioner Michael P. Rosen shall file a Response to this Order advising the Court whether he or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Vada A. Rosen by a court of competent jurisdiction. Petitioner Michael P. Rosen shall also attach to his response any corresponding letters testamentary or letters of administration. It is further
ORDERED that the parties' Joint Proposed Stipulated Decision shall be held in abeyance pending further direction from the Court.