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Diggs v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 14144-22S (U.S.T.C. Mar. 28, 2023)

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.


Summaries of

Diggs v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 14144-22S (U.S.T.C. Mar. 28, 2023)
Case details for

Diggs v. Comm'r of Internal Revenue

Case Details

Full title:DOUGLASS DIGGS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 14144-22S (U.S.T.C. Mar. 28, 2023)