Opinion
16525-23S
12-26-2023
DESTENY WALDEN & RICHARD WALDEN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 15, 2023, the Court issued an Order to Show Cause directing petitioner Desteny Walden to show cause, on or before December 8, 2023, why so much of this case relating to petitioner Richard Walden, Deceased (decedent), should not be dismissed for lack of jurisdiction because there is currently no one who has the legal capacity to represent the decedent or his estate before this Court. Ms. Walden, who is the decedent's surviving spouse, appears to be the decedent's only heir at law. No response from Ms. Walden has been received by the Court.
Any action in this Court must be prosecuted by the proper party. See Rule 60, Tax Court Rules of Practice and Procedure. It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). A decedent's estate generally may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate who has been appointed by a court of competent jurisdiction. Insofar as this case is concerned, because there is no one who has been appointed by a court of competent jurisdiction as a fiduciary with respect to the decedent's estate, we lack jurisdiction of petitioner Richard Walden, Deceased.
Upon due consideration of the foregoing, it is ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED that so much of this case relating to Richard Walden, Deceased, is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Desteny Walden, Petitioner v. Commissioner of Internal Revenue".