Opinion
16533-21
12-23-2021
Francis J. Wyzykowski, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On September 13, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition 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 Francis J. Wyzykowski, Deceased, or her estate. The underlying petition in this deficiency case for the 2018 taxable year had been submitted on behalf of the decedent. Although the Court directed petitioner, presumably through an 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. Mail served on petitioner at various addresses has also be returned to the Court by the U.S. Postal Service as undeliverable.
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 is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that, in addition to regular service, the Court shall serve a copy of this Order on Irene Pozela-Stanek at 22339 Oakes Road, Glenwood, IA 51534.