Opinion
19641-21
02-14-2023
MARY MARGARET ADAMS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On October 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 Mary Margaret Adams, Deceased, or her estate. A First Supplement to the motion followed on November 17, 2021. The underlying petition in this deficiency case for the 2018 taxable year had been submitted on behalf of the decedent by Catherine Brugger, petitioner's niece. Although the Court directed petitioner's heirs at law to file an objection, if any, to respondent's motion, and presumably 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 supplemented, is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order of Dismissal for Lack of Jurisdiction on Catherine Brugger, Neal Bund, Don Bund, and Wayne Bund each at the address listed for her/him in respondent's November 17, 2021, First Supplement.