Opinion
10730-21S
04-29-2022
ROBIN LEANN THARP & ROSS JACOB THARP, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 26, 2021, correspondence from Robin Leann Tharp was filed as a petition to commence the above-docketed case. Although that document was signed only by Robin Leann Tharp, it indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Robin Leann Tharp and Ross Jacob Tharp, Deceased. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Robin Leann Tharp and Ross Jacob Tharp, Deceased.
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 Ross Jacob Tharp, Deceased, or his 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 Ross Jacob Tharp, Deceased, or his estate. At that juncture, by Order issued June 22, 2021, the Court directed Robin Leann Tharp or other appropriate representative to file a report on or before July 21, 2021, advising the Court whether Robin Leann Tharp or any other person had been duly appointed the executor, personal representative, or fiduciary for the Estate of Ross Jacob Tharp, 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 Robin Leann Tharp 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 as to Ross Jacob Tharp, Deceased. It is further
ORDERED that the caption of this case shall be amended to read: "Robin Leann Tharp, Petitioner v. Commissioner of Internal Revenue, Respondent".