- 8 - Residential because he was appointed successor trustee by Douglas Carpa, the purported resigning “trustee”, on July 15, 1997. Discussion According to respondent, Rancho Residential failed to show that Robert Hogue is its duly appointed trustee. Respondent asserts that as a result, no valid petition has been filed and the Court must dismiss this case for lack of jurisdiction. We agree. It is well established that the taxpayer has the burden of affirmatively establishing all facts giving rise to the Court’s jurisdiction. See Patz Trust v. Commissioner, 69 T.C. 497, 503 (1977); Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler’s Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960); Natl. Comm. To Secure Justice v. Commissioner, 27 T.C. 837, 838-839 (1957). Furthermore, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer’s behalf, we are without jurisdiction. See Fehrs v. Commissioner, supra at 348. Rule 60(a) requires that a case be brought “by and in the name of the person against whom the Commissioner determined the deficiency * * * or by and with the full descriptive name of the fiduciary entitled to institute a case on behalf of such person.” See Rule 23(a)(1). Rule 60(c) states that the capacity of a fiduciary or other representative to litigate in the Court “shallPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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