Opinion
30497-21
03-07-2023
MICHAEL P. ROSEN AND ESTATE OF VADA A. ROSEN, DECEASED, MICHAEL P. ROSEN, PERSONAL REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
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, given that petitioner Michael P. Rosen had failed to provide the Court with letters testamentary or letters of administration, the Court by Order served August 9, 2022, directed Michael P. Rosen to file a response on or before August 31, 2022, advising whether Michael P. Rosen or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Jay E. Tahnoose, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. To date, nothing further has been received from Michael P. Rosen or any other individual.
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 IRS, does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to the Estate of Vada A. Rosen, Deceased. It is further
ORDERED that the caption of this case is amended to read "Michael P. Rosen, Petitioner v. Commissioner of Internal Revenue, Respondent".
ORDERED that the Proposed Stipulated Decision, filed August 8, 2022, is hereby deemed stricken from the Court's record in this case.