Opinion
18460-21S
03-15-2022
Marilyn J. O'Brien, Clay B. Spiegel, Trustee Petitioner(s) v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On November 29, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition 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 Marilyn J. O'Brien, Deceased, or her estate. The underlying petition in this deficiency case for the 2018 taxable year had been submitted on behalf of the decedent by Clay B. Spiegel, Trustee. In the motion, respondent indicated that Clay B. Spiegel had 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 is granted, and this case is dismissed for lack of jurisdiction.