Opinion
15253-21S
11-24-2021
William L. Schrader & Kathleen C. Schrader Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On May 4, 2021, correspondence from Kathleen C. Schrader was filed as a petition to commence the above-docketed case, and a First Amended Petition followed on September 20, 2021. Although those documents were submitted and/or signed only by Kathleen C. Schrader, they indicated dispute of an attached notice of deficiency for taxable year 2018 issued to William L. Schrader and Kathleen C. Schrader. Kathleen C. Schrader had also explained that William L. Schrader was deceased. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both William L. Schrader and Kathleen C. Schrader. However, intentions as to the status of this litigation with respect to William L. Schrader, Deceased, remain unclear.
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).
Given the foregoing, this matter now raises the jurisdictional question of whether the case, insofar as it may purport to be an appeal by or on behalf of William L. Schrader, Deceased, or his estate, was filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of William L. Schrader, Deceased, or his estate.
Upon due consideration, it is
ORDERED that the caption of this case shall be amended to read: "William L. Schrader, Deceased, & Kathleen C. Schrader, Petitioners v. Commissioner of Internal Revenue Respondent". It is further
ORDERED that, on or before December 30, 2021, Kathleen C. Schrader shall file a report advising whether Kathleen C. Schrader or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of William L. Schrader, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in partial dismissal of the instant case as to William L. Schrader, Deceased, or other appropriate action by this Court.