Opinion
9426-22
03-20-2023
NATALIE S. HERBST DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On November 29, 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 Natalie S. Herbst, Deceased, or her estate. The underlying petition in this deficiency case for the 2019 taxable year had been submitted on behalf of the decedent by her daughter Debbie Lantz. By letter filed November 4, 2022, Debbie Lantz had already confirmed the lack of fiduciary representation and likewise requested dismissal of the case.
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. It is further
ORDERED that petitioner's Motion To Proceed Remotely, filed June 27, 2022, is denied as moot.