Opinion
17672-22
04-03-2023
ZHIPING HO & CHUNG MING HO, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 30, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Chung Ming Ho, Deceased, and To Change Caption, on the ground that the petition as to Chung Ming Ho, 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 Chung Ming Ho, Deceased, or the estate. Although the Court directed petitioners to file a response and therein to advise as to fiduciary representation, 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 Chung Ming Ho, Deceased, and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Chung Ming Ho, Deceased. It is further
ORDERED that the caption of this case is amended to read "Zhiping Ho, Petitioner v. Commissioner of Internal Revenue, Respondent".