Opinion
3029-23S
11-13-2023
LOUIS JOSEPH QUINN JR., DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE.
On February 8, 2023, Lisa Agee filed the petition to commence this case on behalf of petitioner. On November 9, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that Ms. Agee no longer has the legal capacity to represent petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before December 4, 2023, Lisa Agee shall file a Response to respondent's Motion to Dismiss for Lack of Jurisdiction. That response shall set forth and fully discuss any objection that she has to the granting of respondent's motion and provide the names and addresses of petitioner's heirs at law other than herself.