Opinion
9486-23
11-15-2023
JON D. DUNCAN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On October 12, 2023, respondent filed in the above-docketed case a First Amended Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not executed or filed by a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Jon D. Duncan, Deceased, or his estate. The underlying petition in this deficiency case for the 2021 taxable year had been submitted on behalf of the decedent by Linda Duncan, his sister. In the motion, respondent indicated that Linda Duncan has no objection to the granting thereof.
The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975).
The premises considered, it is
ORDERED that respondent's First Amended Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.