Opinion
3029-23S
12-26-2023
LOUIS JOSEPH QUINN JR., DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On February 8, 2023, Lisa Agee filed the Petition to commence this case on petitioner's behalf. The Petition indicates that petitioner was deceased at the time of filing. On November 9, 2023, the Commissioner (respondent) filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that Lisa Agee does not currently have the legal capacity to prosecute this case on petitioner's (decedent) behalf in this Court. By Order served November 13, 2023, the Court directed Ms. Agee to file an objection, if any, to respondent's just-referenced motion and also to provide the Court with information concerning the decedent's heirs at law, other than Ms. Agee. No response from Ms. Agee has been received by the Court.
Any action in this Court must be prosecuted by a proper party. 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, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). At this juncture, as petitioner is deceased and the Petition does not bear the signature of someone currently legally authorized to act on the decedent's estate's behalf, the Court lacks jurisdiction with respect to the decedent. However, although Ms. Agee cannot prosecute this case in this Court, she may still pursue an administrative resolution of the decedent's 2019 and 2020 tax liabilities directly with the Internal Revenue Service.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.