Opinion
4478-24S
06-24-2024
MADONNA W. BUSSEY & JOHN A. BUSSEY, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 13, 2024, respondent filed in the above-docketed case a Motion to Dismiss as to Petitioner John A. Bussey and to Correct Caption, on the ground that the petition as to John A. Bussey, Deceased, 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 John A. Bussey, Deceased, or his estate. In the motion, respondent indicated that there was no objection to the granting thereof.
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 respondent's Motion to Dismiss as to Petitioner John A. Bussey and to Correct Caption, is granted, and this case is dismissed for lack of jurisdiction as to John A. Bussey, Deceased. All references in the Petition to John A. Bussey, Deceased, are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Madonna W. Bussey, Petitioner v. Commissioner of Internal Revenue, Respondent".