Opinion
17672-22
01-31-2023
ZHIPING HO & CHUNG MING HO, DECEASED, 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 Zhiping Ho and Chung Ming Ho. The petition was signed by petitioner Zhiping Ho and states that Chung Ming Ho died before the petition was filed. But Mr. Ho failed to state whether he or any person has been duly appointed executor, personal representative, or fiduciary for the Estate of Chung Ming Ho by a court of competent jurisdiction and failed to attach to the petition letters testamentary or letters of administration.
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 February 21, 2023, petitioners shall file a Response to this Order advising the Court whether any person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Chung Ming Ho by a court of competent jurisdiction, and attaching thereto the corresponding letters testamentary or letters of administration.