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Williams v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2022
No. 31209-21 (U.S.T.C. Mar. 22, 2022)

Opinion

31209-21

03-22-2022

Jutta Williams, Deceased Petitioner v. Commissioner of Internal Revenue Respondent


ORDER AND ORDER TO SHOW CAUSE

Maurice B. Foley, Chief Judge

On September 23, 2021, this Court received an imperfect petition, which was apparently submitted on behalf of petitioner by petitioner's daughter, Simona Long. That imperfect petition was filed by the Court as the petition to commence this case to protect the taxpayer's interests to the extent possible. The petition was not properly executed in that it does not bear the original signature of petitioner, who is deceased, or of someone lawfully authorized to represent decedent's estate.

It is well settled that unless the petition is filed by the taxpayer or someone lawfully authorized to act on the taxpayer's behalf, this Court is without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). However, in relevant part, Tax Court Rule 60(a) provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the brining of the case; and such ratification shall have the same effect as if the case had been properly brought by such party." A decedent's estate may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. Rule 60(c), Tax Court Rules of Practice and Procedure, provides that "the capacity of a fiduciary or other representative to litigate shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."

On January 7, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution, requesting that the Court dismiss this case on the ground that no representative or fiduciary is authorized to act on behalf of petitioner and find in its order that there is due from petitioner a deficiency in income tax for the taxable year 2018 in the amount of $1,673.00 as set forth in the statutory notice of deficiency dated August 30, 2021 on which this case is based. By Order served January 25, 2022, the Court directed petitioner to file an objection to respondent's motion. No response to that motion has been filed on behalf of petitioner. However, we will deny respondent's currently pending motion. It appears at this juncture that the Court lacks jurisdiction in this case, and a motion to dismiss for lack of prosecution is appropriate only in cases where this Court properly has jurisdiction.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed January 7, 2022, is denied. It is further

ORDERED that, on or before April 12, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction. It is further

ORDERED that, in addition to regular service, this Order shall be served on Simona Long, 27426 146th Avenue, S.E., Kent, WA 98042.


Summaries of

Williams v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2022
No. 31209-21 (U.S.T.C. Mar. 22, 2022)
Case details for

Williams v. Comm'r of Internal Revenue

Case Details

Full title:Jutta Williams, Deceased Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Mar 22, 2022

Citations

No. 31209-21 (U.S.T.C. Mar. 22, 2022)