Opinion
3370-22S
06-21-2022
LAYNE DONAVON NELSON, DECEASED & ANITA GAY NELSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 14, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Layne Donavon Nelson, Deceased, and To Change Caption, on the ground that the petition as to Layne Donavon Nelson, 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 Layne Donavon Nelson, Deceased, or his estate. In the motion, respondent indicated that Anita Gay Nelson 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 Motion To Dismiss For Lack of Jurisdiction as to Layne Donavon Nelson, Deceased, and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Layne Donavon Nelson, Deceased. It is further
ORDERED that the caption of this case is amended to read "Anita Gay Nelson, Petitioner v. Commissioner of Internal Revenue, Respondent".