Opinion
14789-20S
08-04-2022
ESTATE OF JOSEPH LOUIS BURNS II, DECEASED, JOSEPH L. BURNS III, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On December 11, 2020, the petition was filed to commence this case, which challenges a notice of deficiency issued to Joseph Louis Burns II for his 2017 tax year. As petitioner died before the petition was filed, the petition was filed on decedent's estate's behalf by Joseph L. Burns III, who alleges therein that he is the personal representative of decedent's estate. No documentation substantiating Mr. Burns' claim is attached to the petition. On March 21, 2022, the parties filed a proposed stipulated decision.
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 as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). By Order issued April 28, 2022, the Court directed Joseph L. Burns III to provide the Court with documentation showing that he had been appointed as personal representative of decedent's estate by a court of competent jurisdiction. No response was received from Mr. Burns. Thereafter, on June 17, 2022, the Court issued an Order to Show Cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not filed by someone lawfully authorized to act on decedent's estate's behalf. No response has been received by the Court from respondent or Mr. Burns.
Upon due consideration of the foregoing, it is ORDERED that the Court's Order to Show Cause, issued June 17, 2022, is made absolute. It is further ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that the parties' proposed stipulated decision, filed March 21, 2022, is stricken from the Court's record.