Opinion
6820-22
04-19-2024
GAIL P. CONWAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Courtney D. Jones Judge
On April 15, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, 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 Gail P. Conway, Deceased, or her estate. The underlying Petition in this deficiency case for the 2019 taxable year was submitted on behalf of the decedent by Don Detrich. Respondent has been informed that no probate proceeding has been or will be commenced with respect to the decedent's estate. In the motion, respondent indicated that Mr. Detrich has no objection to the granting thereof.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency or liability has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. The taxpayer bears the burden of proving that the Court has jurisdiction. 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). In view of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction (Doc. 12) is granted, and this case is dismissed for lack of jurisdiction.