Opinion
14310-23S
10-26-2023
CHRISTOPHER C. BROWN & JENNIFER M. BROWN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Respondent on October 25, 2023, filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to Jennifer M. Brown. Respondent advised in the motion that petitioner Jennifer M. Brownd died on March 12, 2022, prior to the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of Jennifer M. Brown, Deceased, or her estate through a probate proceeding by a court of competent jurisdiction. Names and addresses for heirs at law of Jennifer M. Brown are also provided.
However, the circumstances recited, in conjunction with the fact that petition commencing this case did not purport to bear any signature by or on behalf of Jennifer M. Brown, raise issues of jurisdiction, not prosecution.
Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Prosecution as to Jennifer M. Brown, Deceased, is denied. It is further
ORDERED that, on or before November 16, 2023, respondent shall file a proper jurisdictional motion as Jennifer M. Brown, Deceased.