Opinion
12043-21
12-30-2021
Joseph L. Papay, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 20, 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 Joseph L. Papay, Deceased. The petition had been submitted through counsel on the authority of Dennis Kebbel, successor trustee of the Joseph L. Papay Revocable Trust.
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, on or before January 27, 2022, petitioner shall file an objection, if any, to respondent's just-referenced motion. Such objection should advise whether Dennis Kebbel or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Joseph L. Papay, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of the instant case, or other appropriate action by this Court.