Opinion
16838-21S
03-08-2023
TERRY WAYNE STOUT, DECEASED, MELISSA HELD, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Diana L. Leyden Special Trial Judge
On February 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss). Therein, respondent moves that this case be dismissed for lack of jurisdiction on the ground that no petition was filed by the taxpayer to whom the statutory notice of deficiency was mailed. The petition in this case was filed with the Court by Melissa Held on May 13, 2021. The petition was signed by Ms. Held, not by petitioner. Ms. Held's position as administrator of Terry W. Stout's estate was terminated on June 12, 2020. Since the petition was not timely filed by a fiduciary or personal representative legally entitled to institute a case on behalf of the decedent, or his estate, this Court does not have jurisdiction over the decedent or his estate. Petitioner's Counsel does not object to the granting of this motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion to Dismiss is granted, and this case is dismissed for lack of jurisdiction.