Opinion
5816-20S
06-04-2021
Walter P. Kubis, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On September 17, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that the petition was not filed by a fiduciary or personal representative legally entitled to institute a case on behalf of petitioner or his estate. Although the Court directed Sylvia Kubis to file an objection to respondent's motion, she failed to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.