Opinion
4918-22
04-25-2022
DANIEL KOPTA & RHEA KOPTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
On April 18, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Daniel Kopta, Deceased, and To Change Caption, 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 Daniel Kopta, Deceased.
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, on or before May 18, 2022, petitioner(s) shall file an objection, if any, to respondent's just-referenced motion. Such objection should advise whether Rhea Kopta or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Daniel Kopta, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of the instant case in part as to Daniel Kopta, Deceased, or other appropriate action by this Court. The case as to Rhea Kopta is not affected by respondent's motion and will continue before the Court, regardless of any action on the motion, provided that the filing fee is paid. It is further
ORDERED that the caption of this case shall be amended to read: "Daniel Kopta, Deceased & Rhea Kopta, Petitioners v. Commissioner of Internal Revenue, Respondent".