Opinion
9214-23
12-07-2023
LOUIS B. JONES, JR., DECEASED & JANIS JONES, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By notice of deficiency dated February 28, 2023, respondent determined a deficiency in petitioners' federal income tax for the taxable year 2019. On May 31, 2023, the Court received and filed the Petition to commence this case. The Petition, which seeks redetermination of the aforementioned deficiency, does not bear the original signatures of petitioners (or, in the alternative, the original signature of a practitioner admitted to practice before this Court) and, moreover, indicates that both petitioners are deceased.
On October 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code. See I.R.C. §§ 6213(a), 7502; Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022). In view of the foregoing, the Court directed respondent to file a supplement to his Motion and provide the names and addresses of the decedents' heirs at law. On December 6, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction, identifying Piper Tierney Jones and Darcy Bohan Jones-the decedents' daughters-as the decedents' heirs.
In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30 (1968), we will give proper notice of this proceeding to the decedents' heirs at law and afford them an opportunity to take whatever action may be necessary to protect their interests.
Upon due consideration and for cause, it is
ORDERED that, on or before January 8, 2024, the decedent's heirs at law shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented. Failure to comply with this Order may result in the granting of that Motion and the dismissal of this case for lack of jurisdiction. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Piper Tierney Jones and Darcy Bohan Jones at the mailing addresses listed for them in paragraph 5 of respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that the Clerk of the Court shall attach to the copies of this Order served on Piper Tierney Jones and Darcy Bohan Jones copies of the following documents: (1) respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 27, 2023, (2) the Court's Order served November 7, 2023 (including the attachment thereto), and (3) respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction, filed December 6, 2023.