Opinion
12807-21
01-18-2022
Keri Rash & Herbert Rash, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration of the Motion To Dismiss for Lack of Jurisdiction as to Petitioner Herbert Rash, Deceased, for the Taxable Year 2018, filed August 3, 2021, and the record of this case, it is
ORDERED that the above-referenced motion is granted and so much of this case as pertains to petitioner Herbert Rash, Deceased for the taxable year 2018 is dismissed for lack of jurisdiction on the ground no notice of deficiency was issued to him for that year. It is further
ORDERED that so much of this case as pertains to petitioner Herbert Rash, Deceased, for the taxable year 2017 is dismissed for lack of jurisdiction on the ground the petition filed to commence this case was not signed by a duly appointed executor, personal representative, or fiduciary for the Estate of Herbert Rash by a court of competent jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Keri Rash, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the time within which petitioner Keri Rash is directed to file an amended petition and pay the Court's $60 filing fee is extended to February 7, 2022. Failure to comply with this Order may result in the dismissal of this case or other action as the Court deems appropriate.