Opinion
23895-22L
05-25-2023
MARIA M. CASTILLO, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On December 23, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the grounds that the petition in this case was not filed by the deceased petitioner or by someone legally authorized to represent petitioner's estate. On March 13, 2023, Marcell Rocha, an heir at law of petitioner and the individual who filed the petition on petitioner's behalf, filed a Letter, stating therein that he has no objection to the granting of respondent's motion to dismiss. In addition, no objection has been received from any of petitioner's other heirs at law who were able to be located.
It is well settled that unless the petition is filed by the taxpayer or someone legally authorized to act on the taxpayer's behalf, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction. It is further
ORDERED that that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Marcell Rocha, Patricia Guerra, and Marisol Rocha at their addresses as set forth in respondent's Status Report, filed February 8, 2023.