Opinion
21404-22S
07-26-2023
KYLE M. TREMBLAY A.K.A. KYLE TREMBLAY, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
On July 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss). Therein, respondent moves that the above-entitled case, insofar as it purports to be an appeal by or on behalf of Kyle M. Tremblay a.k.a. Kyle Tremblay, Deceased, be dismissed for lack of jurisdiction 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 Kyle Tremblay, Deceased. Respondent indicated that Kyle M. Tremblay died on May 8, 2021, and that Kyle M. Tremblay executed a last will and testament on December 21, 2010, naming his brother, Michael J. Tremblay the executor of his estate. The Petition filed on behalf of petitioner was filed by his parents, Laurent Henri Tremblay, and Carol Ann Tremblay on September 22, 2022. Laurent Henri Tremblay and Carol Ann Tremblay represent that the decedent's will has not been nor will it be probated. On July 18, 2023, Michael J. Tremblay also represented to respondent's paralegal that he does not intend to probate the decedent's will and that he does not intend to ratify the Petition in this case on the behalf of the decedent's estate. Since the Petition was not 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. Respondent stated in his motion that Laurent Henri Tremblay, Carol Ann Tremblay, and Michael J. Tremblay do not object to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.