Opinion
21683-22S
07-19-2023
JOANNE M. SCHERTZ, DECEASED, JAMIE HASSLIN, TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 23, 2022, a petition was filed by counsel to commence the above-docketed case. The petition had been signed by counsel and by Jamie Hassler, who was designated as "Trustee". The submission it indicated dispute of a notice of deficiency for taxable year 2018 issued to Joanne M. Schertz, Deceased. Subsequently, on July 7, 2023, a report was filed on behalf of Jamie Hassler indicating that Jamie Hassler had been appointed independent co-executor for the Estate of Joanne M. Schertz, Deceased, as reflected in attached Letters Testamentary, dated February 16, 2023, issued by the Circuit Court for Bureau County, Illinois.
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 Joanne M. Schertz, Deceased, Jamie Hassler, Independent Co-Executor" is substituted for "Joanne M. Schertz, Deceased" as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read "Estate of Joanne M. Schertz, Deceased, Jamie Hassler, Independent Co-Executor, Petitioner v. Commissioner of Internal Revenue, Respondent."