Opinion
1423-22S
03-21-2023
DWAINE L. JONES, DECEASED & LINDA K. JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
A petition was filed on January 10, 2022, which commenced this case in the United States Tax Court. By Notice dated November 23, 2022, this case is calendared for trial at the Court's San Francisco, California trial session commencing on March 20, 2023. On March 8, 2023, respondent filed a Motion to Dismiss For Lack of Jurisdiction as to petitioner Dwaine L. Jones, Deceased and To Change Caption.
A review of the motion and the supporting documentation indicates that petitioner, Dwaine L. Jones died on August 12, 2018, before the petition was filed. Further, it appears the petition was not executed by a fiduciary or personal representative legally entitled to institute a case on behalf of the decedent or the decedent's estate. Thus, this Court does not have jurisdiction over the decedent or the decedent's estate.
Respondent's motion also asserts that respondent and petitioner Linda K. Jones have reached a basis of settlement in this matter and that petitioner Linda K. Jones does not object to the granting of this motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Dwaine L. Jones, Deceased and To Change Caption, filed March 8, 2023, is granted and petitioner Dwaine L. Jones, Deceased, is hereby dismissed from this case for lack of jurisdiction and the caption of this case is changed to read: Linda K. Jones, Petitioner v. Commissioner of Internal Revenue, Respondent.
This Order constitutes official notice of its contents to the parties.