Opinion
18743-19S
09-07-2021
Donald Bound and Frances Bound, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On August 26, 2021, respondent filed a Motion To Dismiss For Lack Of Jurisdiction (motion to dismiss) as to petitioner Frances Bound, Deceased, on the ground that the petition was not timely filed by a fiduciary or personal representative legally entitled to institute a case on behalf of Frances Bound, Deceased, or the decedent's estate. The petition in this case was filed and signed only by counsel for petitioners. Respondent stated in the motion to dismiss that Donald Bound has no objection to the granting of this motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Frances Bound, Deceased, is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Donald Bound, Petitioner v. Commissioner of Internal Revenue, Respondent".
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