Opinion
13284-21
09-01-2021
Cynthia Sopata Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On August 30, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the grounds that: (1) insofar as this case purports to be an appeal by or on behalf of the estate of Jon Darrell Jones, deceased, the petition was not executed by or on behalf of a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case in such a capacity; and (2) insofar as this case purports to be an appeal by petitioner Cynthia Sopata on her own behalf, no notice of deficiency or notice of determination has been issued to her for the taxable year raised in the petition, nor has respondent made any other determination with respect to petitioner for such year that would confer jurisdiction on this Court.
In general, a case in this Court must be brought by and in the name of 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. See Rule 60(a), Tax Court Rules of Practice and Procedure. Thus, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, the Court lacks jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). Where, as here, a taxpayer has died after having been issued a notice of deficiency, the taxpayer's estate may be represented by someone acting in a fiduciary capacity such as an executor, administrator, or personal representative. See Rule 60(c), Tax Court Rules of Practice and Procedure. However, any such person seeking to represent the estate must make an affirmative showing that he or she is lawfully authorized to so act under State law. See Fehrs v. Commissioner, 346 T.C. at 348-349.
Respondent's motion to dismiss alleges, among other things, that petitioner Cynthia Sopata is not legally authorized to act in this proceeding on behalf of the estate of Jon Darrell Jones, deceased. In view of that contention, and the other jurisdictional allegations raised in respondent's motion, we will direct petitioner to respond as set forth below.
The foregoing considered, it is
ORDERED that, on or before September 30, 2021, petitioner shall file an Objection, if any, to respondent's above-referenced motion. Any objection filed pursuant to this Order shall advise the Court whether petitioner or any other person has been duly appointed, by a court of competent jurisdiction, as the executor, personal representative, or fiduciary for the estate of Jon Darrell Jones, deceased. If so, any objection filed pursuant to this Order shall attach the corresponding letters of administration or letters testamentary. If not, petitioner shall advise the Court of the basis for her authority under State law to commence this case on behalf of the estate of Jon Darrell Jones, deceased. Petitioner is hereby advised that failure to comply with this Order may result in the granting of the motion to dismiss.
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, you are encouraged to register for DAWSON by emailing dawson.support@ustaxcourt.gov.