Harvey v. Comm'r of Internal Revenue

Full title: Debra Kay Harvey Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 13, 2022

No. 23174-21 (U.S.T.C. Jan. 13, 2022)

Opinion

23174-21

01-13-2022

Debra Kay Harvey Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

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.