Opinion
9278-24S
08-01-2024
JOSEPH MUSAU, DECEASED & ESTHER MUIRURI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 26, 2024, respondent filed in the above-docketed case a joint Motion To Dismiss for Lack of Jurisdiction as to Joseph Musau, Deceased, and to Change Caption, on the ground that the petition as to Joseph Musau, 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 Joseph Musau, Deceased, or his estate. Respondent represents that petitioner Ester Muiruri does not object to the granting of the motion.
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 the just-referenced Motion To Dismiss for Lack of Jurisdiction as to Joseph Musau, Deceased, and to Change Caption, is granted, and this case is dismissed for lack of jurisdiction as to Joseph Musau, Deceased. It is further
ORDERED that the caption of this case is amended to read "Esther Muiruri, Petitioner v. Commissioner of Internal Revenue, Respondent".