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Discussion
Rule 603 provides in pertinent part:
(a) Petitioner: (1) Deficiency or Liability
Actions: A case shall be brought by and in the name of
the person against whom the Commissioner determined the
deficiency (in the case of a notice of deficiency)
* * * or by and with the full descriptive name of the
fiduciary entitled to institute a case on behalf of
such person. See Rule 23(a)(1). A case timely brought
shall not be dismissed on the ground that it is not
properly brought on behalf of a party until a reason-
able time has been allowed after objection for ratifi-
cation 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. * * *
* * * * * * *
(c) Capacity: * * * The capacity of a fiduciary
or other representative to litigate in the Court shall
be determined in accordance with the law of the juris-
diction from which such person's authority is derived.
Petitioner does not dispute respondent’s statement in
respondent’s motion that it is a trust organized under the laws
of the State of Arizona. Under Arizona law, see Rule 60(c), a
trustee has the power to commence litigation on behalf of a
trust. See Ariz. Rev. Stat. Ann. sec. 14-7233.C.25. (West 1995).
In the instant case, petitioner has the burden of proving that
this Court has jurisdiction, see Fehrs v. Commissioner, 65 T.C.
346, 348 (1975); National Comm. to Secure Justice in the
Rosenberg Case v. Commissioner, 27 T.C. 837, 839 (1957), by
establishing affirmatively all facts giving rise to our jurisdic-
3All Rule references are to the Tax Court Rules of Practice
and Procedure.
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Last modified: May 25, 2011