Opinion
4183-22
02-02-2023
RICHARD P. VEACH & JOAN VEACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 1, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Richard P. Veach, Deceased, and To Change Caption, on the ground that the petition as to Richard P. Veach, 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 Richard P. Veach, Deceased, or his estate. In the motion, respondent indicated that Joan Veach 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 Richard P. Veach, Deceased, and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Richard P. Veach, Deceased. It is further
ORDERED that the caption of this case is amended to read "Joan Veach, Petitioner v. Commissioner of Internal Revenue, Respondent".