Opinion
13834-21
10-05-2022
DAVID A. ATKINSON & KIMBERLY L. ATKINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for an in-person trial at the session of the Court scheduled to commence on November 28, 2022, in Detroit, Michigan.
On September 27, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to David A. Atkinson Deceased, and to Change Caption in which respondent notified the Court that petitioner David A. Atkinson passed away on March 16, 2018, which date is subsequent to the filing of the petition in this case. Additionally, respondent indicates that the power of attorney for petitioner, Kimberly L. Atkinson, has no objection to the granting of respondent's motion.
On September 28, 2022, respondent and petitioner, Kimberly L. Atkinson, filed a Proposed Stipulated Decision.
Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to David A. Atkinson Deceased, and to Change Caption, filed September 27, 2022, is granted and this case is dismissed for lack of jurisdiction in so far as it relates to petitioner, David A. Atkinson. It is further
ORDERED that the caption in this case is amended to read "Kimberly L. Atkinson, Petitioner v. Commissioner of Internal Revenue, Respondent."