Opinion
12595-21
03-18-2022
David P. Rapkin & Wenli Xu Rapkin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Kathleen Kerrigan, Judge
On March 15, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner David P. Rapkin, asking the Court to dismiss this case upon the ground that no petition was filed by the taxpayer to whom the statutory notice of deficiency was mailed nor 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 said taxpayer. The motion indicates that there is no objection by petitioner, Wenli Xu Rapkin.
Upon due consideration, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to David P. Rapkin.