Opinion
8506-20S
11-12-2021
Scott A. Eckes, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Elizabeth Crewson Paris Judge
On October 28, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed by a fiduciary or personal representative legally entitled to institute a case on behalf of petitioner, Scott A. Eckes or his estate. Ms. Eckes acknowledges that she was not appointed as a representative of the Estate of Scott A. Eckes by any court. On November 1, 2021, Lori A. Eckes filed a Status Report. In her report, she indicates that she will not be opening up a case in probate.
The petition filed by Lori A. Eckes on July 10, 2020, was not timely 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 decedent, Scott A. Eckes or decedent's estate, and therefore this Court does not have jurisdiction over the decedent or decedent's estate. On August 19, 2021, the parties agreed to a proposed stipulated decision reflecting zero liability and zero additions to tax for year 2013, but the document was not executed by a fiduciary or personal representative entitled to execute the document on behalf of decedent's estate. Accordingly, it is
ORDERED that the Clerk of the Court shall strike the Proposed Stipulated Decision filed August 19, 2021, as docket entry number 10, from the record. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.