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Estate of Rickard v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 11621-22 (U.S.T.C. Mar. 6, 2023)

Opinion

11621-22

03-06-2023

ESTATE OF MARY JANE RICKARD, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On July 7, 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 Mary Jane Rickard, Deceased, or her estate. Although the Court directed petitioner, presumably through, appropriate representative, to file an objection, if any, to respondent's motion, and therein to advise as to fiduciary representation, nothing further has been received.

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 for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Estate of Rickard v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 11621-22 (U.S.T.C. Mar. 6, 2023)
Case details for

Estate of Rickard v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF MARY JANE RICKARD, DECEASED, Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 11621-22 (U.S.T.C. Mar. 6, 2023)