Opinion
23153-22S
11-08-2022
CHRISTOPHER L. SHY, DECEASED & AUDRAE C. SHY, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 31, 2022, correspondence from Gregory W. Shy was filed as a petition to commence the above-docketed case. Although that document was signed only by Gregory W. Shy, it indicated dispute of an attached notice of deficiency for taxable year 2019 issued to Christopher L. Shy and Audrae C. Shy. Gregory W. Shy also indicated that Christopher L. Shy and Audrae C. Shy were both deceased, and he referred to himself as the executor. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Christopher L. Shy, Deceased, and Audrae C. Shy, 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). Merely being named executor in a will is not sufficient, nor is reliance on an Internal Revenue Service (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.
Given the record herein, Gregory W. Shy was thereupon directed to file a report advising as to fiduciary representation. Gregory W. Shy did so by means of a response filed November 7, 2022, in both unredacted and redacted form. However, such submission was incomplete insofar as it addressed only appointment as executor for the Estate of Audrae C. Shy, Deceased, and was silent as to representation for Christopher L. Shy, Deceased.
Accordingly, the premises considered, it is
ORDERED that the "Estate of Audrae C. Shy, Deceased, Gregory W. Shy, Executor" is substituted for "Audrae C. Shy, Deceased" as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case shall be amended to read: "Christopher L. Shy, Deceased & Estate of Audrae C. Shy, Deceased, Gregory W. Shy, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before December 16, 2022, Gregory W. Shy shall file a report advising whether Gregory W. Shy or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Christopher L. Shy, 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 full or partial dismissal of the instant case as to Christopher L. Shy, Deceased, or other appropriate action by this Court. It is further
ORDERED that the unredacted response filed November 7, 2022, at Docket Entry #7, is sealed and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court.