Opinion
8960-23S
07-21-2023
JOHN B. MCNAMARA, DECEASED & SALLY A. MCNAMARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 19, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to John B. McNamara, Deceased, and To Change Caption, on the ground that the petition as to John B. McNamara, 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 John B. McNamara, Deceased, or his estate. In the motion, respondent indicated that Sally A. McNamara has no objection to the granting thereof.
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 John B. McNamara, Deceased, and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to John B. McNamara, Deceased. It is further
ORDERED that the caption of this case is amended to read "Sally A. McNamara, Petitioner v. Commissioner of Internal Revenue, Respondent".