Opinion
26543-22
04-20-2023
DONNA M. PEARCE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On April 19, 2023, 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/or otherwise legally entitled to institute a case on behalf of Donna M. Pearce, Deceased, or her estate. The underlying petition in this deficiency case for the 2020 taxable year had been submitted on behalf of the decedent by Linda L. Donelson. In the motion, respondent indicated that Linda L. Donelson 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 is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioner's Motion To Proceed Remotely, filed January 27, 2023, is denied as moot.