Opinion
14165-22
01-06-2023
SHARON O. EDDY & STUART WILLIAM EDDY LIVING TRUST, SHARON O. EDDY, TRUSTEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Stuart William Eddy Living Trust, Sharon O. Eddy, Trustee, on the grounds that Sharon O. Eddy, Trustee, is not legally authorized to represent decedent Stuart William Eddy's estate in this case. Although the Court provided petitioners an opportunity to file an Objection, if any, to respondent's motion, no response has been received from petitioners. In a Status Report filed July 1, 2022, petitioners represented that petitioner Sharon O. Eddy is decedent's only heir at law.
On October 6, 2022, in Sander v. Commissioner, T.C. Memo. 2022-103, the Court held that the successor trustee of a trust established by a petitioner during the petitioner's lifetime is not, without more, legally authorized to represent a decedent's estate before this Court.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Stuart William Eddy Living Trust, Sharon O. Eddy, Trustee, is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Sharon O. Eddy, Petitioner v. Commissioner of Internal Revenue, Respondent".