Opinion
37062-21S
05-16-2022
MICHAEL J. LOMBARDO, DECEASED & EMILY U. LOMBARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On December 14, 2021, a petition was filed commencing this case. Attached to the petition is petitioner Michael L. Lombardo's death certificate showing that he died prior to the filing of the petition in this case.
On March 10, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Michael L. Lombardo, Deceased, and to change caption on the ground that the petition as to Michael L. Lombardo, Deceased, 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 Michael L. Lombardo, Deceased, or his estate. In the motion, respondent stated that Emily U. Lombardo has no objection to the granting of the motion to dismiss.
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 their behalf, the Court lacks jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975).
The premises considered, it is
ORDERED respondent's March 10, 2022, Motion to Dismiss for Lack of Jurisdiction as to Michael L. Lombardo and to change caption is granted, and this case is dismissed for lack of jurisdiction as to Michael L. Lombardo, Deceased. It is further
ORDERED that the caption of this case is amended to read "Emily U. Lombardo, Petitioner v. Commissioner of Internal Revenue, Respondent." 1