Opinion
1527-24
07-23-2024
ISABEL V. POLANCO A.K.A ISABEL V. AYALA & HECTOR POLANCO, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 22, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Upon review, this filing instead should have been captioned "Motion to Dismiss for Lack of Jurisdiction as to Hector Polanco, Deceased, and to Change Caption." Therein respondent moves to dismiss this case as to Hector Polanco, Deceased, on the ground that the petition as to Hector Polanco, 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 Hector Polanco, Deceased, or his estate. In the motion, respondent indicated that there was 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 recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Hector Polanco, Deceased, and to Change Caption. It is further
ORDERED that respondent's Jurisdiction as to Hector Polanco, Deceased, and to Change Caption, is granted, and this case is dismissed for lack of jurisdiction as to Hector Polanco, Deceased. It is further
ORDERED that the caption of this case is amended to read "Isabel V. Polanco a.k.a Isabel V. Ayala, Petitioner v. Commissioner of Internal Revenue, Respondent".