Opinion
6302-21S
08-02-2022
RALPH H. GAGNON & MARJORIE L. GAGNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case is calendared for trial during the Court's trial session in St. Louis, Missouri beginning September 19, 2022. On July 28, 2022, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction as to Petitioner Marjorie L. Gagnon and to Change Caption. On February 8, 2021, respondent issued a Notice of Deficiency to petitioners Ralph H. Gagnon and Marjorie L. Gagnon. Marjorie L. Gagnon died in Eudora, Kansas on December 14, 2020, prior to the issuance of the Notice of Deficiency. Although the tax liability in question relates to the 2018 income tax returns filed during the life of Marjorie L. Gagnon, she died prior to issuance of the Notice of Deficiency and the Petition disputing the Notice of Deficiency. In his motion, respondent informs the Court that he has been advised that no estate executor, intestate administrator, or other fiduciary has been authorized by a court of competent jurisdiction to act on behalf of Marjorie L. Gagnon' estate.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Marjorie L. Gagnon and to Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Marjorie L. Gagnon. It is further
ORDERED that the caption of this case is amended to read "Ralph H. Gagnon, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve of copies of this Order upon the heirs at law set forth in respondent's Motion to Dismiss for Lack of Jurisdiction.