Opinion
25609-22
05-31-2023
DOROTHY L. HARRIS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
The petition to commence this case was filed on petitioner's behalf on November 17, 2022. The petition, which indicates that petitioner was deceased at the time the petition was filed, seeks review of a notice of deficiency issued for petitioner's 2020 tax year.
On January 26, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed by petitioner or by someone legally authorized to prosecute this case on behalf of petitioner or petitioner's estate. It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully 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). Although the Court provided an opportunity for the heirs of petitioner for whom addresses could be provided to file an objection, if any, to respondent's motion, no objection has been received by the Court.
Upon due consideration of the foregoing, 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, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Steven Harris and William David Harris at their respective addresses set forth in respondent's Status Report, filed March 16, 2023.