Opinion
34056-21S
07-28-2023
MARILYN R. LEEBURG, DECEASED, AND LEWIS E. LEEBURG, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 8, 2021, the Petition to commence this case was filed on behalf of petitioners by John Leeburg. The Petition seeks review of a notice of deficiency issued to petitioners for their 2018 tax year. However, 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, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-49 (1975).
On March 1, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution, asserting therein that: (1) at the time the Petition was filed, both petitioners were deceased; (2) no probate proceedings have been commenced with respect to petitioners' estates; and (3) there are no plans to commence probate proceedings with respect to petitioners' estates. By Order issued May 1, 2023, the Court denied respondent's Motion and directed respondent and John Leeburg to confer concerning the status of this case, including: (1) the names and addresses of decedents' successors in interest under California Civil Procedure Code section 377.11, and (2) whether any of decedents' successors in interest would be willing to be appointed special administrator of decedents' estates, under California Civil Procedure Code section 377.32, in order to prosecute this case on behalf of the decedents.
On June 7, 2023, respondent filed a Status Report providing therein the names and addresses of decedents' four successors in interest and informing the Court that, after speaking with decedents' four successors in interest, no one wishes to prosecute this case on behalf of the decedents. Respondent attached to his Status Report copies of the decedents' death certificates.
By Order to Show Cause issued June 16, 2023, the Court directed respondent and decedents' successors in interest to show cause, in writing, why this case should not be dismissed for lack of jurisdiction. On July 3, 2023, respondent filed a Response to our Order to Show Cause, stating therein that respondent has no objection to the Court's dismissing this case for lack of jurisdiction. The Court has not received a response from decedents' successors in interest. Accordingly, we will dismiss this case for lack of jurisdiction on the ground that the Petition was not filed by petitioners or someone lawfully authorized to act on their behalfs.
Upon due consideration of the foregoing, it is
ORDERED the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED that this 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 the decedents' four successors in interest--Lynn de la Torre, Karen Leeburg, John Leeburg, and Robert Leeburg--at their respective addresses set forth in respondent's Status Report, filed June 7, 2023.