Opinion
14563-22
05-25-2023
BARBARA ST. CYR & CRAIG ST. CYR, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's June 20, 2023, New York, New York, trial session. On April 4, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Craig St. Cyr, Deceased, and to Change Caption. See Tax Court Rules 53, 60. In the Motion, respondent contends that the Petition as to Craig St. Cyr, who died before the Petition was filed, was not executed or filed by a fiduciary or personal representative duly appointed on his behalf or on behalf of his estate. According to respondent, Barbara St. Cyr has represented that "no executor or administrator has been duly appointed to administer the Estate of Craig St. Cyr, [D]eceased" and that she does not object to the granting of respondent's Motion.
The burden of proving that the Court has jurisdiction lies with 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). Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Craig St. Cyr, Deceased, and to Change Caption, filed April 4, 2023, is granted, and this case is dismissed for lack of jurisdiction as to Craig St. Cyr, Deceased. It is further, ORDERED that the caption of this case is amended to read "Barbara St. Cyr, Petitioner v. Commissioner of Internal Revenue, Respondent."