Opinion
25277-21
08-01-2023
TIMOTHY ROY IVERSON & JOAN DEANNA IVERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case was on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. On July 31, 2023 respondent moved without opposition to dismiss this case as to Mr. Iverson for lack of jurisdiction. The sequence of events according to the motion is that the Iversons timely filed a petition on July 6, 2021 and that Mr. Iverson passed on March 23, 2022 - after the petition was filed. The stated ground for lack of jurisdiction is that there is no estate contemplated for Mr. Iverson and he had no personal representative when the petition was filed.
This is a bit perplexing, because the Court usually acquires jurisdiction when a petition is filed by a living person and keeps it until a case is resolved through settlement or decision. When a petitioner dies without after filing a petition, leaving behind no one in charge of an estate, the usual procedure is to invite a motion to dismiss for failure to prosecute.
There are different consequences to these two kinds of motions. It is therefore
ORDERED that on or before August 22, 2023 respondent shall file a supplement to his July 31 motion to dispel the Court's confusion or a different and more appropriate motion.