McLaughlin v. Comm'r of Internal Revenue

Full title: MARY J. MCLAUGHLIN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Sep 19, 2022

No. 13185-22 (U.S.T.C. Sep. 19, 2022)

Opinion

13185-22

09-19-2022

MARY J. MCLAUGHLIN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On July 26, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed by petitioner or by someone lawfully authorized to represent petitioner before this Court. On August 22, 2022, Machelle Billau, a representative of Midwest Trust, which is the trustee of a trust established by petitioner during her lifetime, filed a Letter Dated August 17, 2022. On September 6, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction.

Based upon respondent's motion, as supplemented, and Ms. Billau's letter, the record reflects that: (1) petitioner died on February 3, 2022, prior to the filing on May 31, 2022, of the petition to commence this case; (2) although captioned in petitioner's name, the petition does not bear petitioner's signature; (3) no probate estate has been commenced with respect to petitioner's estate nor are there any plans to do so; (4) Midwest Trust, who is the trustee of the living trust established by petitioner, does not intend to file a motion to substitute parties in order to prosecute this case on petitioner's behalf; (5) petitioner's heirs at law are: Dale Arnett, Janna Watson, and Jillian Cavness; (6) none of petitioner's heirs at law intends to prosecute this case on petitioner's behalf; and (7) Midwest Trust, the trustee of petitioner's trust, does not object to the granting of respondent's motion.

In view of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is granted and this case is dismissed for lack of jurisdiction. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Dale Arnett, Janna Watson, and Jillian Cavness at their respective addresses set forth in respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction.