Opinion
12079-21
03-15-2022
Fannie J. Hinrichs, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 22, 2021, the petition to commence this case was filed on behalf of petitioner by John F. Hinrichs, Jr., seeking review of a notice of deficiency issued for petitioner's 2018 tax year. Petitioner, however, was deceased at the time the petition was filed and, accordingly, the petition does not bear the original signature of petitioner. Nor does the petition bear the signature of someone lawfully authorized to represent petitioner's estate in this case. It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, this Court is without jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975).
On October 21, 2021, John F. Hinrichs, Jr. filed a response to the Court's Order issued October 20, 2021. In that response, Mr. Hinrichs listed petitioner's heirs at law, including himself, Suanna DeBusk and Sally Gracey Parish, and stated that petitioner's estate has not been and likely will not be probated. Accordingly, as Mr. Hinrichs is not a lawfully authorized representative of petitioner's estate, this Court lacks jurisdiction of this case. On December 8, 2021, the court issued an Order to Show Cause, directing the parties and petitioner's heirs at law to show cause why this case should not be dismissed for lack of jurisdiction. On December 16, 2021, Mr. Hinrichs filed a response to the Court's Order stating therein that he does not challenge the dismissal of this case for lack of jurisdiction. On February 10, 2022, respondent filed his response, stating therein that he also does not challenge the dismissal of this case for lack of jurisdiction. The Court has received no response from Suanna DeBusk or Sally Gracey Parish.
In view of the foregoing, it is
ORDERED that the Court's Order to Show Cause, served December 8, 2021, is made absolute. It is further
ORDERED that case is dismissed for lack of jurisdiction. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Suanna DeBusk and Sally Gracey Parish at their addresses set forth in the above-referenced response filed October 21, 2021.