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Tarr v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 1553-22S (U.S.T.C. Aug. 2, 2022)

Opinion

1553-22S

08-02-2022

AMANDA A. TARR & NATHAN Z. TARR, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan 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.

Subsequently, on June 18, 2022, Amanda A. Tarr filed a report advising: "To the best of my knowledge, no person has been appointed by the court as the personal representative or fiduciary of my deceased husband, as there was no need for any court action concerning his affairs or estate in 2019." She then went on to represent that she was acting on his behalf as the surviving spouse.

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 foregoing, and to clarify the parameters of Louisiana law, it is

ORDERED that, on or before August 31, 2022, respondent shall file either: (1) An appropriate jurisdictional motion as to Nathan Z. Tarr, Deceased; and/or (2) a response to petitioner's just-referenced report establishing the basis or bases for the Court's jurisdiction as to Nathan Z. Tarr, Deceased, under Louisiana law and attaching thereto a copy of any supporting documentation. It is further

ORDERED that the documents filed June 27, 2022, at Docket Entries #11 and 12 shall be recharacterized as Third Amendment to Petition and Fourth Amendment to Petition, respectively.


Summaries of

Tarr v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 1553-22S (U.S.T.C. Aug. 2, 2022)
Case details for

Tarr v. Comm'r of Internal Revenue

Case Details

Full title:AMANDA A. TARR & NATHAN Z. TARR, DECEASED, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 2, 2022

Citations

No. 1553-22S (U.S.T.C. Aug. 2, 2022)