Opinion
37398-21S
04-07-2022
WILLIAM B. GOLSONG & VIENNA M. GOLSONG, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On April 1, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Vienna M. Golsong, Deceased, on the ground that the petition as to Vienna M. Golsong, 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 Vienna M. Golsong, Deceased, or her estate, nor did William B. Golsong wish to seek appointment as a special administrator under California law. In the motion, respondent indicated that William B. Golsong has 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 For Lack of Jurisdiction as to Vienna M. Golsong, Deceased, and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Vienna M. Golsong, Deceased. It is further
ORDERED that the caption of this case is amended to read "William B. Golsong, Petitioner v. Commissioner of Internal Revenue, Respondent".