Opinion
193-22
07-20-2022
ESTATE OF WILLIAM M. MANHEIM, DECEASED, PRISCILLA M. VANZAK, EXECUTRIX AND PRISCILLA M. VAN ZAK, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 28, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Priscilla M. Van Zak, Surviving Spouse, and To Strike as to Petitioner Priscilla M. Van Zak, Surviving Spouse, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Priscilla M. Van Zak, Surviving Spouse, with respect to taxable year 2018, nor had respondent made any other determination with respect to Priscilla M. Van Zak, Surviving Spouse's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Priscilla M. Van Zak, Surviving Spouse, and To Strike as to Petitioner Priscilla M. Van Zak, Surviving Spouse, is granted. This case is dismissed for lack of jurisdiction as to Priscilla M. Van Zak, Surviving Spouse, and references in the petition to Priscilla M. Van Zak, Surviving Spouse, are deemed stricken. It is further
ORDERED that the caption of this case is amended, pending further clarification, to read "Estate of William M. Manheim, Deceased, Priscilla M. VanZak, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before August 19, 2022, petitioner shall file a report advising: (1) Whether Priscilla M. VanZak or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of William M. Manheim, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary; or (2) whether Priscilla M. VanZak commenced this case as the successor in interest to the deceased spouse under California law, likewise attaching appropriate documentation.