Opinion
10935-21
03-04-2022
Mickela Perryman & Ronnie Perryman, Deceased, Mickela Perryman, Surviving Spouse Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
James S. Halpern, Judge
On February 25, 2022, respondent moved in the above case, insofar as it relates to petitioner Ronnie Perryman, be dismissed for lack of jurisdiction; and that the caption be changed. The motion states that the petition was not executed by or on behalf of a fiduciary or personal representative duly appointed by a Court of competent jurisdiction and legally entitled to institute a case on behalf of Ronnie Perryman, deceased. It does not appear that petitioner Mickela Perryman is duly qualified as either a fiduciary or personal representative of the decedent. The motion states petitioner Mickela Perryman has no objection to the granting of this motion. It is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to Ronnie Perryman is granted. It is further
ORDERED that the caption in this case is changed to read, "Mickela Perryman, Petitioner v. Commissioner of Internal Revenue, Respondent." 1