Opinion
14214-22
09-24-2024
TOMAS CONTRERAS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
By Order to Show Cause served April 15, 2024, the Court directed each party to file a response showing cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the case was not brought by the decedent Tomas Contreras (decedent) or by a fiduciary or other representative entitled under state law to institute a case on behalf of the decedent's estate. The Court directed that additional service of the Order to Show Cause be made on the decedent's surviving spouse and issue.
On May 9, 2024, respondent filed a Notice of No Objection, stating that he has no objection to the Court dismissing this case for lack of jurisdiction on the aforementioned ground. To date, no response has been filed on behalf of the decedent.
As there has been no showing that this case was brought by the decedent or by a person entitled under state law to institute a case on behalf of the decedent's estate, and as none of the decedent's heirs at law appears willing to take the steps necessary to litigate this case on behalf of the decedent's estate, we must dismiss this case for lack of jurisdiction. Accordingly, and for the reasons set forth in the Order to Show Cause, it is
ORDERED that the Court's Order to Show Cause is made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the case was not brought by the decedent or by a fiduciary or other representative entitled under state law to institute a case on behalf of the decedent's estate. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 12, 2024, is moot. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order of Dismissal on (1) Carmen Contreras (surviving spouse) at the mailing address listed for her in paragraph 8 of respondent's Motion to Dismiss for Lack of Prosecution; (2) Carmen Contreras (surviving issue) at the business address listed for her in paragraph 5 of such Motion; and (3) Sandra Contreras (surviving issue) at the mailing address listed for her in paragraph 8 of such Motion.