Opinion
14351-20
03-03-2022
Wilbur Lee Swam Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Mark V. Holmes Judge.
This case was assigned to this division of the Court last September. There was already on the docket what we labeled a "Response" from respondent in which he noted a probable lack of jurisdiction in this case because the petition had been signed on behalf of Mr. Swam by someone without authorization to do so. Mr. Swam had died shortly thereafter, which made ratification of the petition more difficult. We ordered the successor trustee of Mr. Swam's trust to report whether she was going to seek legal authorization to represent his estate in this case. She has now replied that she is not. Since she also reported that the disputed tax has already been paid, this is perfectly sensible.
She also stated in her report that she agrees our Court lacks jurisdiction over the case under these circumstances. There is no motion to dismiss for lack of jurisdiction pending in this case, but dismissing a case for lack of jurisdiction doesn't depend on such a motion.
It is therefore
ORDERED that this case is dismissed for lack of jurisdiction.