Opinion
18101-22S
05-09-2023
KATHRYN A. HEMBREE, DECEASED, JACK E. HEMBREE, SURVIVING SPOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 13, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Kathryn A. Hembree, Deceased, on the ground that the petition as to Kathryn A. Hembree, 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 Kathryn A. Hembree, Deceased, or her estate. In the motion, respondent indicated that Jack E. Hembree 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 Kathryn A. Hembree, Deceased, is granted, and this case is dismissed for lack of jurisdiction as to Kathryn A. Hembree, Deceased. It is further
ORDERED that the caption of this case is amended to read "Jack E. Hembree, Petitioner v. Commissioner of Internal Revenue, Respondent". The Court would expect respondent and Jack E. Hembree to file a Proposed Stipulated Decision resolving this proceeding.