Opinion
5265-21
10-13-2022
TODD M. BLOSSER & MICHELE S. BLOSSER, 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 October 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Michele S. Blosser, Deceased and to Change Caption.
In that motion, respondent states that the petition commencing this case was filed and was captioned "Michele S. Blosser and Todd M. Blosser" and that that petition was signed solely by petitioner Todd M. Blosser. Respondent represents that the petition 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 Michele S. Blosser, and that it does not appear that petitioner Mr. Blosser is qualified as either a fiduciary or personal representative of the decedent. Lastly, respondent states that petitioner Mr. Blosser, does not object to the granting of respondent's Motion to Dismiss for Lack of Jurisdiction as to Michele S. Blosser, Deceased and to Change Caption.
Upon due consideration and for cause, it is hereby
ORDERED, that respondent's Motion to Dismiss for Lack of Jurisdiction as to Michele S. Blosser, Deceased and to Change Caption filed October 7, 2022, is granted and this case is dismissed insofar as it relates to petitioner, Michele S. Blosser. It is further
ORDERED that the caption in this case is amended to read "Todd M. Blosser, Petitioner v. Commissioner of Internal Revenue, Respondent."