Opinion
27225-22
06-12-2023
MELITA M. SNEED, DECEASED & JOANNE BOWDERY-DAVIS, ADMINISTRATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 8, 2022, the petition in this case was filed. Petitioner seeks review of a notice of deficiency, dated September 6, 2022. The notice of deficiency upon which this case is based was issued to Melita M. Sneed. The petition appears to have been signed and filed by Joanne Bowdery-Davis as administrator of the Estate of Melita M. Sneed, which indicates that petitioner Melita M. Sneed died before the petition was filed. However, no letters testamentary or letters of administration were attached to the petition to corroborate that Ms. Joanne Bowdery-Davis has been appointed as the administrator or fiduciary for Estate of Melita M. Sneed by a court of competent jurisdiction.
It is well settled that unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); Rule 60(a), Tax Court Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
Upon due consideration, it is
ORDERED that, on or before July 14, 2023, petitioners shall file a Response to this Order advising the Court whether any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Melita M. Sneed by a court of competent jurisdiction and shall attached to the report: (i) a copy of decedent's certificate of death and (ii) a copy of the letters of administration or letters testamentary, if any, issued to the fiduciary of decedent's estate, or other evidence corroborating that the fiduciary is empowered to act for the estate.