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Wedgeworth v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 18001-22L (U.S.T.C. Mar. 24, 2023)

Opinion

18001-22L

03-24-2023

KELLIE WEDGEWORTH & MICHAEL K. WEDGEWORTH, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On December 13, 2022, respondent filed in the above-docketed matter two motions seeking the dismissal of this case in part. One consisted of a Motion To Dismiss for Lack of Jurisdiction as to Michael K. Wedgeworth, on the ground that the petition as to Michael K. Wedgeworth, 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 K. Wedgeworth, Deceased, or his estate. The other consisted of a Motion To Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Your Request for Relief From Joint and Several Liability, on the ground that no notice of determination concerning your request for relief from joint and several liability, as authorized by section 6015 of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court has been sent to petitioners with respect to taxable year 2019, nor had any request for relief from joint and several liability for 2019 by petitioners been outstanding with the Internal Revenue Service for more than six months. Although the Court directed petitioners to file an objection, if any, to respondent's motions, nothing further has been received.

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 K. Wedgeworth is granted, and this case is dismissed for lack of jurisdiction as to Michael K. Wedgeworth, Deceased. It is further

ORDERED that the caption of this case is amended to read "Kellie Wedgeworth, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction filed December 13, 2023, at Docket Entry #11 shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Your Request for Relief From Joint and Several Liability. It is further

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Your Request for Relief From Joint and Several Liability is granted, and this case is dismissed as to any claimed request for relief from joint and several liability for 2019. References to such a notice in the First Amended Petition are deemed stricken.


Summaries of

Wedgeworth v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 18001-22L (U.S.T.C. Mar. 24, 2023)
Case details for

Wedgeworth v. Comm'r of Internal Revenue

Case Details

Full title:KELLIE WEDGEWORTH & MICHAEL K. WEDGEWORTH, DECEASED, Petitioners v…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 18001-22L (U.S.T.C. Mar. 24, 2023)