Opinion
34300-21S
10-14-2022
MALCOM V. TYSON, DECEASED & JANET N. TYSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 5, 2021, correspondence from Janet N. Tyson was filed as a petition to commence the above-docketed case. Although that document was signed only by Janet N. Tyson, it indicated dispute of an attached notice of deficiency for taxable year 2019 issued to Malcolm V. Tyson and Janet N. Tyson. The petition also indicated that Malcolm V. Tyson was deceased.
Subsequently, on August 29, 2022, a report with supporting attachments was filed on behalf of Janet N. Tyson clarifying that the will of Malcolm V. Tyson had been admitted to probate in Denton County, Texas, only as muniment of title, and no executor or administrator had been appointed by the State court. As such, the documentation further supported that Janet N. Tyson could appropriately represent her deceased husband's interest in this case as the surviving spouse under Texas law, in accordance with Texas Estates Code Section 453.004.
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).
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that "Estate of Malcolm V. Tyson, Deceased, Janet N. Tyson, Surviving Spouse" shall be substituted for "Malcolm V. Tyson, Deceased" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of Malcolm V. Tyson, Deceased, Janet N. Tyson, Surviving Spouse & Janet N. Tyson, Petitioners v. Commissioner of Internal Revenue, Respondent".