Opinion
12018-23
08-30-2023
NARCILLE M. STONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On July 25, 2023, an imperfect petition was filed to commence this case. It did not bear petitioner's signature. On August 24, 2023, the Court received a letter from petitioner's daughter, which explained that petitioner was deceased at the time the Petition was filed. Petitioner's daughter also explained that she had intended the document filed as the Petition to be sent to the Internal Revenue Service and had not intended to open a case in this Court.
Accordingly and for cause, it appearing that no petition was intended to be filed in this Court, it is
ORDERED that the case is dismissed for lack of jurisdiction.