Opinion
18311-23S
09-26-2024
LAWRENCE E. PALING, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 29, 2024, and heard in Detroit, Michigan, on September 23, 2024. Counsel for respondent appeared and argued in support of the motion. There was no appearance made on behalf of petitioner.
According to respondent's motion, the individual who filed the petition on petitioner's behalf was not authorized to do so, a point not in dispute. That being so, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction for that reason. Because there is no showing that any estate was opened with respect to the decedent, it is further
ORDERED that respondent's motion to change caption, filed August 9, 2024, is denied. It is further ORDERED that respondent's motion for continuance, filed August 23, 2024, is moot. It is further
ORDERED that in addition to regular service on the parties, the Clerk of the Court serve a copy of this Order of Dismissal for Lack of Jurisdiction on Jeffery A. Paling at the address shown for him in the records of the Court.