Opinion
3802-22
04-17-2023
VICKI L. PAUL, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
Petitioner Vicki L. Paul died prior to the filing of the petition commencing this case. It is well settled that unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); Rule 60(a), Tax Court Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
On April 12, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution.
On February 2, 2023, the Court issued an Order to Show Cause directing the parties to show cause, on or before February 24, 2023, why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not filed by petitioner or by someone lawfully authorized to act on behalf of decedent's estate. On February 23, 2023, respondent filed a Response, in which he states that he knows of no reason why this case should not be dismissed for lack of jurisdiction. No response was filed on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 12, 2022, is denied. It is further
ORDERED that the Court's Order to Show Cause, served February 2, 2023, is hereby made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction.