Opinion
11375-22S
10-31-2022
ALICE C. MCGRAIL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On May 20, 2022, the petition to commence this case was filed on petitioner's behalf. The petition was not signed by petitioner; rather, it was signed by "Robert W. McGrail POA for Alice C. McGrail". By Order served July 22, 2022, the Court explained that, unlike the IRS, this Court does not recognize powers of attorney and advised Mr. McGrail concerning filing a motion to be recognized as petitioner's next friend. No response was received from Mr. McGrail.
Accordingly, on September 13, 2022, the Court issued an Order to Show Cause, directing the parties to show cause in writing, on or before October 5, 2022, why this case should not be dismissed for lack of jurisdiction on the grounds that the petition was not filed by petitioner or by someone lawfully authorized to represent petitioner before this Court. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). On September 30, 2022, respondent filed a response to the Court's Order to Show Cause, stating therein it is respondent's position that, because Mr. McGrail has not filed a motion to be recognized as petitioner's next friend, this case should be dismissed for lack of jurisdiction. No response from Mr. McGrail has been received.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued September 13, 2022, is made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction.