Opinion
10317-23
09-26-2023
ESTATE OF MARY J. SOUZA, DECEASED, JOHN C. SOUZA, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 29, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction seeking to dismiss this case on the ground 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 the Estate of Mary J. Souza. On September 15, 2023, petitioner filed a Motion to Change or Correct Caption and attached thereto Letters Testamentary issued by the District Court of the Sixth Judicial District of the State of Idaho in and for the County of Bannock appointing John C. Souza as personal representative of the Estate of Mary J. Souza.
Upon due consideration, it is
ORDERED that, on or before November 8, 2023, respondent shall file a Supplement to his motion to dismiss and shall address therein the information contained in petitioner's Motion to Change or Correct Caption.