Opinion
14730-20S
12-21-2021
Shahida A. Mirza & Mushtaq A. Mirza, Deceased, Shahida A. Mirza, Surviving Spouse Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On May 17, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Mushtaq A. Mirza, Deceased, and To Change Caption, on the ground that the petition as to Mushtaq A. Mirza, 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 Mushtaq A. Mirza, Deceased, or his estate. Although the Court directed Shahida A. Mirza 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 as to Mushtaq A. Mirza, Deceased, and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Mushtaq A. Mirza, Deceased. It is further
ORDERED that the caption of this case is amended to read "Shahida A. Mirza, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to January 21, 2022. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction.