Opinion
18573-23SL
01-11-2024
JOHN BLACKBURN & MARLENE ZIESER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 10, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Marlene Zieser (Deceased) and To Change Caption, 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 Marlene Zieser, Deceased.
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, on or before February 1, 2024, petitioner(s) shall file an objection, if any, to respondent's just-referenced motion. Such objection should advise whether John Blackburn or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Marlene Zieser, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in the granting of respondent's motion and partial dismissal of the instant case in part as to Marlene Zieser, Deceased, or other appropriate action by this Court.