Opinion
13038-22
05-12-2023
LORNA G. SELLERS & DENNIS SELLERS, DECEASED, LORNA G. SELLERS, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is calendared on the Court's San Diego, California trial session, scheduled to begin June 20, 2023.
On April 18, 2023, the Commissioner filed an unopposed motion to dismiss for lack of jurisdiction as to petitioner Lorna G. Sellers only, change caption and strike references made to petitioner Lorna G. Sellers in petition (motion to dismiss). Upon due consideration, it is
ORDERED that the Commissioner's motion to dismiss is granted in that Lorna G. Sellers (Ms. Sellers) is dismissed for lack of jurisdiction. All references made to Ms. Sellers are hereby deemed stricken from the petition in this case. It is further
ORDERED that the caption in this case is amended to read "Estate of Dennis Sellers, Deceased, Lorna G. Sellers, Special Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before May 31, 2023, Ms. Sellers shall file with the Court an affidavit or declaration pursuant to California Civil Procedure Code section 377.32.