MEMORANDUM OPINION

CHIECHI, JUDGE: This case is before the Court on respondent's motion to dismiss for lack of jurisdiction (respondent's motion). We shall grant respondent's motion.

BACKGROUND

For purposes of respondent's motion, the parties do not dispute the following factual allegations that are part of the record. At all relevant times, Scenic Wonders Gallery, LLC (Scenic Wonders) was a limited liability company that is taxed as a partnership because it did not make an election to be taxed as a corporation. Scenic Wonders filed partnership income tax returns, Forms2000 Tax Ct. Memo LEXIS 83">*84 1065 (returns), for taxable years 1995 and 1996. In those returns, it was indicated that there were two part- ners/members of Scenic Wonders, i.e., Photo Art Publishing Trust and Photo Art Marketing Ent. Consequently, the provisions of sections 6221 through 6234 apply. ¹

Respondent issued a Notice of Final Partnership Administrative Adjustment which was addressed as follows:

   TAX MATTERS PARTNER

   SCENIC WONDERS GALLERY LLC

   PHOTO ART MARKETING ENTERPRISES

   320 N 89A 14

   SEDONA, AZ 86336

John P. Wilde (Mr. Wilde) timely mailed to the Court a petition purportedly filed on behalf of Scenic Wonders. Mr. Wilde identified himself in the petition as co-trustee of Photo Art Marketing Trust. Mr. Wilde further represented in the petition that Photo Art Marketing Trust is the tax matters partner (TMP) for Scenic Wonders. 2000 Tax Ct. Memo LEXIS 83">*85 Photo Art Marketing Trust was formed under the laws of the State of Arizona.

Upon commencement of the examination of the returns filed by Scenic Wonders for taxable years 1995 and 1996, respondent requested complete copies of the trust documents relating to Photo Art Marketing Trust, the purported TMP for Scenic Wonders, documentation regarding those returns, the nature of the business of Scenic Wonders, and the relationship of Scenic Wonders to its alleged owners, as well as other items of substantiation. Neither the trust documents nor the other documents and information requested was provided to respondent.

Respondent's motion contends in pertinent part:

     15. * * * all of respondent's records regarding

   the TMP trust [Photo Art Marketing Trust] indicate an

   entity named D & E Sword Company is the trustee. These

   records are based upon representations made by the TMP

   trust to respondent in correspondence, and in representations

   made by the TMP trust in its petition with this

   Court in a related docketed case (Docket No. 16506-98).

     16. Respondent's counsel contacted the Arizona

   Corporation2000 Tax Ct. Memo LEXIS 83">*86 Commission to determine the existence/validity of

   the entity called D & E Sword Company. The Corporation

   Commission informed respondent's counsel that it had no record of

   any entity by that name ever existing in the State of Arizona.

   Further, the Corporation Commission informed respondent's counsel

   that it had no record of any entity incorporated in Arizona

   under the name of, or in reference to, an individual named John

   P. Wilde.

     17. There is absolutely no evidence from which the Court

   can adduce that there has been a legal assignment of John P.

   Wilde as the Co-Trustee of the TMP Trust.

     18. Petitioner has provided no evidence that Mr.

   Wilde's appointment as Co-Trustee is valid or authorized under

   the terms of the TMP trust indenture (assuming one exists).

             *  *  *  *  *  *  *

     20. * * * petitioner has failed to demonstrate

   that John P. Wilde was legally appointed as Co-Trustee

   authorized to act on behalf of the TMP trust and bring

   the instant case before this Court. See2000 Tax Ct. Memo LEXIS 83">*87 T.C. Rule 60(c).

Petitioner filed an objection to respondent's motion in which it asks the Court to deny that motion. That objection asserts in pertinent part:

     3. The Respondent's objection goes to the management of the

   Trust, its internal affairs, concerns about its administration,

   the declaration of rights and the determinations of matters

   involving the trustee. As the Respondent concedes that these

   [sic] are "Arizona Trusts" [sic] * * *, this issue falls

   within the exclusive jurisdiction of the superior court here in

   the State of Arizona. See A.R.S. section 14-7201. At this point,

   this court is without jurisdiction to determine whether * * *

   [Mr. Wilde] is the duly authorized Trustee. The Petitioner need

   not remind the Court of the consequences of taking any action

   over which subject matter is completely lacking.

     4. Any objection the Respondent or Respondent's

   counsel has in this area must be taken up in the Superior Court

   here in Arizona, assuming of course the Respondent or

   Respondent's counsel has standing. The irony is of course, 2000 Tax Ct. Memo LEXIS 83">*88 if

   Respondent or Respondent's counsel does take the matter up with

   the Superior Court, where the Respondent will have the burden of

   proof, and if the Superior Court finds that the Trusts are

   valid, then the Respondent will be barred by res judicata from

   asserting the sham trust claim that forms the basis for his

   deficiency determination.

     5. * * * In essence the factual claims raised by

   the Motion to Dismiss are inextricably intertwined with

   the facts going to the merits of the Commissioner's sham trust

   claim at issue in this case. If the Trusts [sic] are valid, then

   Mr. * * * [Wilde], under Arizona Law, will be presumed to be the

   duly authorized trustee, whether it is as a Trustee of a

   resulting trust, constructive trust or expressed [sic] trust.

Therefore, the only course available to this Court is to defer

   consideration of the jurisdictional claims to the trial on the

   merits. Farr v. United States, 990 F.2d 451">990 F.2d 451, * * * [454] n.1

   (9th Cir., 1993). Careau Group v. United Farm Workers [of Am.],

  940 F.2d 1291">940 F.2d 1291, 940 F.2d 1291">1293 (9th Cir. 1991).2000 Tax Ct. Memo LEXIS 83">*89 See also Rosales v. United

   States, 824 F.2d 799">824 F.2d 799, 824 F.2d 799">803 (9th Cir. 1987) ("A * * * [district]

   court may hear evidence and make findings of fact necessary to

   rule on the subject matter jurisdiction question prior to trial,

   IF THE JURISDICTIONAL FACTS ARE NOT INTERTWINED WITH THE

   MERITS.") (Emphasis added)

The Court held a hearing on respondent's motion. At that hearing, Mr. Wilde appeared as trustee for Photo Art Marketing Trust, the purported TMP of Scenic Wonders. ² Petitioner proffered no evidence, and the parties presented no new arguments, at that hearing.

DISCUSSION

Rule 60 provides in pertinent part:

     (c) Capacity: * * * The capacity of a fiduciary or other

   representative to litigate2000 Tax Ct. Memo LEXIS 83">*90 in the Court shall be determined in

   accordance with the law of the jurisdiction from which such

   person's authority is derived.

The parties do not dispute that Photo Art Marketing Trust, the purported TMP of Scenic Wonders, is a trust organized under the laws of the State of Arizona. Under Arizona law, see Rule 60(c), a trustee has the power to commence litigation on behalf of a trust. See Ariz.Rev. Stat. Ann. sec. 14-7233.C.25. (West 1995). In the instant case, petitioner has the burden of proving that this Court has jurisdiction, see Fehrs v. Commissioner, 65 T.C. 346">65 T.C. 346, 65 T.C. 346">348 (1975); National Comm. to Secure Justice in the Rosenberg Case v. Commissioner, 27 T.C. 837">27 T.C. 837, 27 T.C. 837">839 (1957), by establishing affirmatively all facts giving rise to our jurisdiction, see Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177">35 T.C. 177, 35 T.C. 177">180 (1960); Consolidated Cos., Inc. v. Commissioner, 15 B.T.A. 645">15 B.T.A. 645, 15 B.T.A. 645">651 (1929). In order to meet that burden, petitioner must provide evidence establishing that Mr. Wilde has authority to act on behalf of Photo Art Marketing Trust, the purported TMP of Scenic Wonders. See National Comm. to Secure Justice2000 Tax Ct. Memo LEXIS 83">*91 in the 27 T.C. 837">Rosenberg Case v. Commissioner, supra at 839- 840; Coca-Cola Bottling Co. v. Commissioner, 22 B.T.A. 686">22 B.T.A. 686, 22 B.T.A. 686">700 (1931). We reject petitioner's position that under Arizona law the validity of the purported appointment of Mr. Wilde as a trustee of Photo Art Marketing Trust falls within the exclusive jurisdiction of the courts of the State of Arizona.

On the record before us, we find that petitioner has failed to establish that Mr. Wilde is authorized to act on behalf of Photo Art Marketing Trust, the purported TMP of Scenic Wonders. ³

To reflect the foregoing,

An order of dismissal for lack of jurisdiction granting respondent's motion will be entered.