Opinion
5283-21S
01-19-2022
Joe C. Crosby Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On January 18, 2022, 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 Joe C. Crosby, Deceased, or his estate. The underlying petition in this deficiency case for the 2017 taxable year had been submitted on behalf of the decedent by Kathleen MacKenzie. In the motion, respondent indicated that Kathleen MacKenzie had stated 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 the Court's Order To Show Cause served December 16, 2021, is hereby made absolute. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. 1