Opinion
14449-22
08-22-2023
RAYMOND W. JOHNSON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 24, 2023, a Proposed Stipulated Decision, bearing the signatures of respondent's counsel and Buffy Eckhardt, who signed the petition to commence this case, was filed for the Court's consideration. However, as the petition filed to commence this case does not bear the signature of petitioner, who was deceased at the time of filing, or of someone with the legal capacity to represent the deceased petitioner's estate before this Court, this Court's jurisdiction of the deceased petitioner (decedent) is in question, Accordingly, on August 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed by petitioner or by someone lawfully authorized to represent decedent's estate in this case. Respondent indicates in his motion that a settlement of the issues in this case has been reached between the IRS and Buffy Eckhardt, decedent's daughter, and that Buffy Echardt has no objection to the granting of the motion of dismiss. However, although previously requested by the Court, no information has been provided concerning whether decedent has heirs at law other than Buffy Eckhardt. If there are other heirs at law, those persons potentially have an interest in the outcome of this case and must be given notice and the opportunity to protect their interests in this litigation.
Upon due consideration of the foregoing, it is
ORDERED that, on or before September 13, 2023, respondent shall file a supplement to his Motion to Dismiss for Lack of Jurisdiction and provide therein the names and addresses of any of decedent's heirs at law other than Buffy Eckhardt.