Opinion
1553-22S
04-21-2022
AMANDA A. TARR & NATHAN Z. TARR, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On February 9, 2022, correspondence from Amanda A. Tarr was filed as a petition to commence the above-docketed case. Although that document was signed only by Amanda A. Tarr, it indicated dispute of an attached notice of deficiency for taxable year 2019 issued to Amanda A. Tarr and Nathan Z. Tarr, Deceased. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Amanda A. Tarr and Nathan Z. Tarr, Deceased. However, intentions as to the status of this litigation with respect to Nathan Z. Tarr, 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). Merely being named executor in a will is not sufficient.
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 Nathan Z. Tarr, 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 Nathan Z. Tarr, Deceased, or his estate.
Upon due consideration, it is
ORDERED that, on or before May 23, 2022, Amanda A. Tarr shall file a report advising: whether Amanda A. Tarr or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Nathan Z. Tarr, 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 Nathan Z. Tarr, Deceased, or other appropriate action by this Court.