Opinion
13785-20S
10-26-2022
HAROLD BOYERMAN & AMBER MULLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 23, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Amber Mullins on the ground that the petition does not bear the original signature of petitioner Amber Mullins. It is well settled that, unless the petition is filed by the taxpayer or someone lawfully authorized to act on behalf of the taxpayer, we are without jurisdiction. Rule 34, Tax Court Rules of Practice and Procedure; Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). Accordingly, for the reasons set forth in respondent's motion and upon due consideration, it is
ORDERED that respondent's above-described motion is granted in that so much of this case relating to Amber Mullins is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Harold Boyerman, Petitioner v. Commissioner of Internal Revenue, Respondent".