Opinion
3620-22
10-26-2022
BETTY TALLEY, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On January 31, 2022, correspondence from Shryll Bryant was filed as a petition to commence the above-docketed case. Although that document was signed only by Shryll Bryant, it indicated dispute of an attached notice of deficiency for taxable year 2019 issued to Betty Talley. Notations and an attached death certificate indicated that Betty Talley was deceased and that Shryll Bryant, her niece, was acting on her behalf.
Given that record, the matter raised the jurisdictional question of whether the case, insofar as it purported to be an appeal by or on behalf of Betty Talley, Deceased, or her estate, was executed or 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 Betty Talley, Deceased, or her estate. At that juncture, by Order served March 15, 2022, the Court directed Shryll Bryant or other appropriate representative to file a report on or before April 11, 2022, advising the Court whether Shryll Bryant or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Betty Talley, Deceased, by a court of competent jurisdiction, and attaching thereto the corresponding letters of administration or letters testamentary. To date, nothing further has been received from Shryll Bryant or any other individual.
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 IRS, does not recognize powers of attorney as sufficient.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.