Opinion
26635-21
05-12-2023
MARIO ARNEROS & NANCY ARNEROS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 8, 2023, respondent filed a Status Report, stating therein that: (1) there are no current plans for a probate proceeding to be commenced with respect to the estate of petitioner Mario Arneros, who is deceased, and (2) none of decedent's heirs at law--petitioner Nancy Arneros and decedent's two daughters, Itza-Mara and Stephanie Arneros--wish to prosecute this case on behalf of decedent.
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, the Court lacks jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). Because neither the petition nor the First Amended Petition were signed by decedent or by someone legally authorized to represent decedent and/or his estate in this case, we will dismiss so much of this case relating to decedent.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, so much of this case relating to petitioner Mario Arneros is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Nancy Arneros, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Itza-Mara and Stephanie Arneros at their respective addresses set forth in respondent's Notice of Filing of Petition and Right to Intervene, filed April 4, 2023.