Opinion
2213-21S
04-05-2022
KEITH C. ROYNON & JUDY L. ROYNON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 1, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner July L. Roynon, Deceased, and To Change Caption, on the ground that the petition as to July L. Roynon, 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 July L. Roynon, Deceased, or her estate. In the motion, respondent indicated that Keith C. Roynon 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 as to Petitioner July L. Roynon, Deceased, and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to July L. Roynon, Deceased. It is further
ORDERED that the caption of this case is amended to read "Keith C. Roynon, Petitioner v. Commissioner of Internal Revenue, Respondent". 1