Opinion
15295-23S
07-25-2024
LARRY M. JACKSON & BARBARA J. JACKSON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 13, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Barbara J. Jackson, Deceased, on the grounds that the Petition was not 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 Barbara Jackson, Deceased. Although the Court provided an opportunity to petitioner Larry M. Jackson to file an objection, if any, to respondent's motion, no objection has been filed.
Accordingly, upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Barbara J. Jackson, Deceased, is granted and so much of this case relating to Barbara J. Jackson, Deceased, is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Larry M. Jackson, Petitioner v. Commissioner of Internal Revenue, Respondent".