Opinion
18759-22
11-16-2022
DEBBIE H. WHITAKER & GERALD L. WHITAKER, SR. DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Gerald L. Whitaker on the grounds that the petition was not signed by or on behalf of someone who is a lawfully authorized representative of Gerald L. Whitaker, Sr.'s estate. Respondent states in his motion that petitioner Debbie H. Whitaker does not object to the granting of the motion.
On October 19, 2022, the Court issued an Order to Show Cause, directing the parties to show cause why this case should not be dismissed for lack of jurisdiction on the grounds that the notice of deficiency upon which this case is based is invalid. On November 3, 2022, respondent filed a Status Report in response to the Court's Order to Show Cause. No response has been received from petitioner.
Upon due consideration of the foregoing, it is
ORDERED that the Court's above-referenced Order to Show Cause is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Gerald L. Whitaker is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Gerald L. Whitaker, Sr., Deceased and To Change Caption. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Gerald L. Whitaker, Sr., Deceased and To Change Caption is granted and the caption of this case is amended to read: "Debbie H. Whitaker, Petitioner v. Commissioner of Internal Revenue, Respondent".