Opinion
15968-21
12-21-2021
John R. Watson & Deborah A. Watson, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 2, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Deborah A. Watson, on the ground that the petition as to Deborah A. Watson,, 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 Deborah A. Watson,, Deceased, or her estate, nor there an intention to proceed under the successor in interest provisions of California law. Subsequently, on December 20, 2021, petitioner John R. Watson filed a response indicating no opposition to the granting of the motion.
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 Deborah A. Watson is granted, and this case is dismissed for lack of jurisdiction as to Deborah A. Watson,, Deceased. It is further
ORDERED that the caption of this case is amended to read "John R. Watson, Petitioner v. Commissioner of Internal Revenue, Respondent".