Opinion
18573-23SL
02-22-2024
JOHN BLACKBURN & MARLENE ZIESER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 10, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Marlene Zieser (Deceased) and To Change Caption, on the ground that the petition as to Marlene Zieser, 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 Marlene Zieser, Deceased, or her estate. Although the Court directed John Blackburn or other appropriate representative to file an objection, if any, to respondent's motion, 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 Marlene Zieser (Deceased) and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Marlene Zieser, Deceased. It is further
ORDERED that the caption of this case is amended to read "John Blackburn, Petitioner v. Commissioner of Internal Revenue, Respondent".