Opinion
8725-23
11-07-2023
REX F. ROWLAND & SHARON R. ROWLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss). In the motion to dismiss, respondent asserts in his motion that so much of this case relating to petitioner Rex F. Rowland should be dismissed for lack of jurisdiction because (1) Mr. Rowland (decedent) died before the petition was filed, (2) no probate proceeding has been commenced with respect to the decedent's estate, and (3) petitioner Sharon R. Rowland, who filed the petition, accordingly lacks the legal capacity to represent decedent's estate before this Court. Respondent indicates that petitioner Sharon R. Rowland does not object to the granting of the motion.
Respondent's motion, however, does not provide the Court with information about the decedent's heirs at law, other than petitioner Sharon R. Rowland. Because this litigation may affect the interests of those heirs at law, the Court will provide notice of respondent's motion to dismiss to those heirs in order that they may take any actions they wish in order to protect their interests.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Rex F. Rowland. It is further
ORDERED that, on or before November 29, 2023, respondent shall file a supplement to his above-referenced motion and provide the names and addresses of the decedent's heirs at law, other than petitioner Sharon R. Rowland.