Opinion
12844-23S
04-05-2024
LORRAINE M. YEAGY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served September 21, 2023, the Court directed petitioner to file a motion to substitute parties and change caption and to attach thereto (1) a copy of the decedent Lorraine M. Yeagy's death certificate and (2) a copy of the letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing Stephen A. Yeagy as executor of the decedent's estate. To date, no such motion has been filed.
In general, Rule 60(a) provides that a case shall be brought by the person against whom a deficiency has been determined or by a fiduciary entitled to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and 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, this Court is without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The capacity of a fiduciary or other representative to litigate in this Court is determined by state law. See Rule 60(c). Accordingly, any person bringing a case in this Court on behalf of a deceased taxpayer bears the burden of proving that he or she is entitled under state law to institute such a case. See Rule 60(a), (c); see also Fehrs, 65 T.C. at 348-349; Sander v. Commissioner, T.C. Memo. 2022-103; Clifton v. Commissioner, T.C. Memo. 1981-493. Where that burden is not met, a case may be dismissed for lack of jurisdiction. See Fehrs, 65 T.C. at 351.
All Rule references are to the Tax Court Rules of Practice and Procedure.
Notwithstanding the foregoing, 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 bringing of the case; and that such ratification shall have the same effect as if the case had been properly brought by such party.
At this time, the record does not establish that Stephen A. Yeagy is a fiduciary entitled under state law to institute this case on behalf of the decedent. Thus, in order to confirm that the Court has jurisdiction to hear this case as to the decedent, we will extend the time for petitioner to file a proper motion to substitute parties and change caption.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioner shall file a motion to substitute parties and change caption is extended to April 26, 2024. As previously directed, petitioner shall attach to such motion (1) a copy of the decedent Lorraine M. Yeagy's death certificate and (2) a copy of the letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing Stephen A. Yeagy as executor of the decedent's estate.
Petitioner is informed that failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction or other appropriate action by the Court.