Opinion
34068-21
04-13-2022
CRAIG A. WIECH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 26, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition 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 Craig A. Wiech, Deceased. The underlying petition in this deficiency case for the 2019 taxable year had been submitted on behalf of the decedent by Taylor Wiech.
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, on or before May 11, 2022, petitioner shall file an objection, if any, to respondent's just-referenced motion. Such objection should advise whether Taylor Wiech or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Craig A. Wiech, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of the instant case or other appropriate action by this Court. It is further
ORDERED that the caption of this case shall be amended to read: "Craig A. Wiech, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".