Opinion
2898-21S
06-14-2021
Amanda Vicente & Michael Poklemba, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On June 2, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Michael Poklemba, Deceased, and To Change Caption, on the ground that the petition as to Michael Poklemba, 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 Michael Poklemba, Deceased, or his estate. In the motion, respondent indicated that Amanda Vincente 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 Michael Poklemba, Deceased, and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Michael Poklemba, Deceased. It is further
ORDERED that the caption of this case is amended to read "Amanda Vicente, Petitioner v. Commissioner of Internal Revenue, Respondent".
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