Opinion
2000-24S
04-18-2024
RICHARD R. SCHMIDT & DULCIE B. SCHMIDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served February 16, 2024, in the above-docked matter, the Court directed petitioners to file a Ratification of Petition on or before April 1, 2024, ratifying and affirming the filing of the petition on their behalf. Petitioner Dulcie B. Schmidt so filed a Ratification of Petition on February 28, 2024. Conversely, no Ratification of Petition has been filed by petitioner Richard R. Schmidt. Moreover, further review of the record herein has indicated that petitioner Richard R. Schmidt is 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). In this connection, it should be noted that the Court, unlike the Internal Revenue Service (IRS), does not recognize powers of attorney as sufficient. Likewise, merely being named executor in a will is not sufficient, nor is reliance on an IRS Form 56, Notice of Fiduciary Relationship, absent court appointment. While such may suffice before the IRS, it is not adequate before the Tax Court, which is entirely separate from the IRS.
Accordingly, the premises considered, it is
ORDERED that, on or before May 17, 2024, Dulcie B. Schmidt shall file a report advising whether Dulcie B. Schmidt or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Richard R. Schmidt, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary, as well as a death certificate.