Opinion
2669-21L
10-21-2021
Tsegaye Ashenafi, Deceased, and Rebecca Ashenafi Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On March 29, 2021, the petition, which bears the signature of counsel JoAnne McIntosh, was filed to commence this case. The petition indicates that petitioner Tsegaye Ashenafi is deceased. On October 18, 2021, petitioners filed a motion to dismiss, which states therein that respondent has no objection to the granting of that motion.
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, this Court is without jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). Because petitioner Tsegaye Ashenafi is deceased and did not sign the petition, and neither petitioner Rebecca Ashenafi nor counsel JoAnne McIntosh appear to be a duly appointed representative of decedent's estate, we lack jurisdiction in this case with respect to decedent Tsegaye Ashenafi. Accordingly, as to decedent Tsegaye Ashenafi, we will dismiss this case for lack of jurisdiction.
With respect to the motion to dismiss, in Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. We will, therefore, grant that motion with respect to petitioner Rebecca Ashenafi.
Upon due consideration, it is
ORDERED that the motion to dismiss, filed October 18, 2021, is granted in that so much of this case relating to petitioner Rebecca Ashenafi is dismissed. It is further
ORDERED that, on the Court's own motion, so much of this case relating to Tsegaye Ashenafi, Deceased, is dismissed for lack of jurisdiction.