Opinion
18460-21S
10-29-2021
Marilyn J. O'Brien, Clay B. Spiegel, Trustee Petitioner(s) v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On May 24, 2021, a petition was filed to commence the above-docketed case. Such petition indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Marilyn J. O'Brien and simultaneously identifying Clay B. Spiegel as trustee. However, the relationships between potential parties and the Court's jurisdiction over the matter remained unclear at that juncture.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency or liability has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. 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).
Subsequently, on October 28, 2021, respondent filed a report advising of a lack of jurisdiction in this proceeding. Thus, the premises considered, it is
ORDERED that, on or before November 29, 2021, respondent shall file an appropriate jurisdictional motion. 1