Opinion
30536-21
02-16-2023
KIMBERLY L. HOLSENBECK & WILLIAM M. HOLSENBECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 10, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to William M. Holsenbeck, on the ground that the petition as to William M. Holsenbeck, 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 William M. Holsenbeck, Deceased, or his estate. Although the Court directed petitioners to file an objection, if any, to respondent's motion, and presumably 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 as to William M. Holsenbeck is granted, and this case is dismissed for lack of jurisdiction as to William M. Holsenbeck. It is further
ORDERED that the caption of this case is amended to read "Kimberly L. Holsenbeck, Petitioner v. Commissioner of Internal Revenue, Respondent".