Opinion
7211-22S
11-07-2023
NORMAN AUTHOR CARD, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On October 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition in this deficiency case was not filed by the decedent Norman Author Card or by a fiduciary entitled to institute a case on his behalf. Review of the record shows that there is no representative or fiduciary currently authorized to act on behalf of the estate of the decedent, and that the decedent's heirs at law have notice of this case and do not appear to object to its dismissal, insofar as none of them is willing to serve as a fiduciary of his estate and litigate this case on his behalf. In view of the foregoing, we will grant respondent's Motion. See Fehrs v. Commissioner, 65 T.C. 346 (1975); Rule 60(a), (c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion 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 of Dismissal for Lack of Jurisdiction on Michelle Card and Michael J. Card at the mailing addresses listed for them in paragraph 5 of respondent's Motion to Dismiss for Lack of Jurisdiction.