Opinion
31993-21S
10-25-2022
HASSAN ABDI, DECEASED & MUNA AHMED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 13, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Hassan Abdi, on the ground that the petition as to Hassan Abdi, 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 Hassan Abdi, Deceased, or his estate. Although the Court directed Muna Ahmed 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 Hassan Abdi is granted, and this case is dismissed for lack of jurisdiction as to Hassan Abdi, Deceased. It is further
ORDERED that the caption of this case is amended to read "Muna Ahmed, Petitioner v. Commissioner of Internal Revenue, Respondent".