Opinion
19447-21
10-06-2022
CHARLES G. TRACY & PATRICIA K. TRACY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
The notice of deficiency upon which this case is based was issued to Charles G. & Patricia K. Tracy on April 5, 2021. The petition was signed by petitioner Patricia K. Tracy, both for herself and as surviving spouse of Charles G. Tracy. However, she failed to attach to the petition letters testamentary or letters of administration. On April 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Charles G. Tracy, in which he states that it does not appear that petitioner Patricia K. Tracy has been duly appointed the executor, personal representative, or fiduciary for the Estate of Charles G. Tracy by a court of competent jurisdiction.
It is well settled that unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); Rule 60(a), Tax Court Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
Upon due consideration, it is
ORDERED that, on or before October 27, 2022, petitioner Patricia K. Tracy shall file a Response to this Order advising the Court whether she or any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Charles G. Tracy by a court of competent jurisdiction, and attaching thereto the corresponding letters testamentary or letters of administration. It is further
ORDERED that, on or before October 27, 2022, petitioners shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Charles G. Tracy.
Failure to comply with this Order may result in the granting of respondent's motion or other appropriate action by this Court.