Opinion
16598-21
11-22-2021
John R. Y. Millar & Susan C. Millar, Deceased, John R. Y. Millar, Surviving Spouse Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 23, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Susan C. Millar, on the ground that the petition as to Susan C. Millar, 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 Susan C. Millar, Deceased, or her estate. In the motion, respondent indicated that John R. Y. Millar 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 Susan C. Millar is granted, and this case is dismissed for lack of jurisdiction as to Susan C. Millar, Deceased. It is further
ORDERED that the caption of this case is amended to read "John R. Y. Millar, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before January 3, 2022, petitioner John R. Y. Millar shall file with the Court a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the petition filed May 10, 2021, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Ratification of Petition may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. Alternatively, the parties may file a Proposed Stipulated Decision bearing the signature of John R. Millar.