- 6 -
ers proffered no evidence, and the parties presented no new
arguments, at that hearing.
Discussion
Rule 602 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.
The parties do not dispute that each petitioner is a trust
organized under the laws of, and doing business in, 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, each petitioner has the burden of proving that this Court
has jurisdiction, see Fehrs v. Commissioner, 65 T.C. 346, 348
2All Rule references are to the Tax Court Rules of Practice
and Procedure.
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Last modified: May 25, 2011