Opinion
19447-21
02-07-2023
CHARLES G. TRACY & PATRICIA K. TRACY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The notice of deficiency upon which this case is based was issued to Charles G. and Patricia K. Tracy. The petition was signed by Patricia K. Tracy, both for herself and as surviving spouse of petitioner Charles G. Tracy. However, Ms. Tracy failed to attach to the petition letters testamentary or letters of administration.
On April 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Charles G. Tracy on the ground that petitioner Charles G. Tracy died before the petition in this case was filed and petitioner Patricia K. Tracy has not shown that she has been duly appointed the executor, personal representative, or fiduciary for the Estate of Charles G. Tracy by a court of competent jurisdiction.
By Order served October 6, 2022, the Court directed petitioner Patricia K. Tracy to file letters testamentary or letters of administration. On October 26, 2022, a Response was filed on behalf of petitioner Patricia K. Tracy, to which was attached Letters Testamentary issued by the Probate Court of Elmore County, Alabama, appointing Patricia K. Tracy as personal representative of the Estate of Charles G. Tracy.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Estate of Charles G. Tracy, Deceased, Patricia K. Tracy, Personal Representative, and Patricia K. Tracy, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Charles G. Tracy is denied.