Opinion
23174-21
01-13-2022
Debra Kay Harvey Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed November 19, 2021; it appearing that the Petition in this case was not executed by or on behalf of a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of decedent petitioner; and there being no objection to the granting of the Motion, it is
ORDERED that the caption of this case is amended to read: "Debra Kay Harvey, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.