Opinion
3280-22
11-02-2022
ANTHONY MICHAEL ROMANO, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On August 29, 2022, respondent filed in the above-docketed case a 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 Anthony Michael Romano, Deceased, or his estate. The underlying petition in this deficiency case for the 2019 taxable year had apparently been submitted on behalf of the decedent by his daughter Toni Vaughan. Although the Court directed petitioner through Toni Vaughan or other appropriate representative to file an objection, if any, to respondent's motion, and therein to advise as to fiduciary representation, nothing further has been received.
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 Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.