Opinion
9911-24
11-15-2024
OUIDA SILER & JAMES P. SILER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to James P. Siler, Deceased, filed November 12, 2024; and there being no objection to the granting of that Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to petitioner James P. Siler, Deceased, on the ground that the Petition was not filed by him or by a fiduciary entitled to institute this case on his behalf. All references in the Petition to the federal income tax of James P. Siler for the taxable year 2021 are deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Ouida Siler, Petitioner v. Commissioner of Internal Revenue, Respondent."