Opinion
14144-22S
03-28-2023
DOUGLASS DIGGS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PETER J. PANUTHOS SPECIAL TRIAL JUDGE
On June 24, 2022, a petition was filed captioned in the name of petitioner, Douglass Diggs, Deceased. The petition was signed by attorney Mark C. Pierce. On March 15, 2023, respondent filed a motion to dismiss for lack of jurisdiction. Respondent asserts that the petition was not signed by a fiduciary or personal representative duly appointed to represent petitioner. The Court will provide an opportunity for a response by attorney Mark C. Pierce.
Premises considered, it is hereby
ORDERED that, if there is an objection to respondent's motion to dismiss, such objection shall be filed on or before April 6, 2023. Any objection filed shall provide details as to the basis upon which attorney Mark C. Pierce relies as having authority to represent petitioner.