Opinion
26507-21
04-24-2024
ESTATE OF MICHAEL CHAD LINTHICUM, DECEASED, LARHONDA MICHELLE COLEMAN, ADMINISTRATOR,, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The petition filed on July 23, 2021, does not bear the original signature of petitioner or the signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. The petition is signed by Jessie Linthicum, petitioner's mother.
On September 28, 2023, respondent filed a Motion to Substitute Parties and Change Caption. Attached to the motion are Letter of Administration issued by the County Court at Law #3, Smith County, Texas, appointing LaRhonda Michelle Coleman as administrator of the Estate of Michael Chad Linthicum. By Order served October 27, 2023, the Court granted respondent's Motion to Substitute Parties and Change Caption and directed Ms. Coleman to file a ratification of petition. To date, Ms. Coleman has failed to comply with this Order.
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. 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 bringing 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 fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate.
On April 4, 2024, respondent filed a Motion to Dismiss on Ground of Mootness, in which he asserts that the income tax liability at issue has been fully satisfied and the notice of federal tax lien has been released. Respondent further asserts that Ms. Coleman does not believe that she has authority to ratify the petition and wishes that this case could instead be dismissed.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not filed by a fiduciary legally entitled to act on behalf of decedent in this case. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed April 4, 2024, is denied as moot.