Opinion
13429-20S
09-23-2021
Richard Allen Rhinehart, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the September 27, 2021, Atlanta, Georgia, Trial Session of the Court.
On September 22, 2021, respondent filed a Motion For Continuance (motion) indicating that respondent had learned on September 20, 2021, by petitioner's family friend, who reached out on behalf of petitioner's wife, that petitioner Richard Allen Rhinehart, Jr., passed away due to health issues. Respondent further indicated that additional time is necessary for petitioner's wife to manage affairs.
Pursuant to Rule 63(a), when a petitioner dies, "the Court, on motion of a party or the decedent's successor or representative or on its own initiative, may order substitution of the proper parties." Pursuant to Rule 60(c), a decedent's estate may be represented by someone acting in a fiduciary capacity such as an executor, administrator, or personal representative of the decedent's estate. Local law is applied to determine who has the capacity to be substituted as a party. Fehrs v. Commissioner, 65 T.C. 346, 349 (1975). Although it is well settled that the Court's jurisdiction over a case continues unimpaired by the death of the petitioner, Nordstrom v. Commissioner, 50 T.C. 30, 31-32 (1968), it nonetheless must be established that a person lawfully authorized to act on behalf of the deceased petitioner's estate has authorized the continued prosecution of the case. Otherwise, dismissal for lack of prosecution may be appropriate. Id. at 32. The appointment of an executor, administrator, or personal representative by the appropriate State court having jurisdiction over the estate of the decedent normally is necessary to establish the capacity of a person to litigate on behalf of the estate. In accordance with the principles established in Nordstrom, to facilitate the Court's notification of this proceeding to decedent petitioner's heirs at law in order to afford them an opportunity to take whatever action may be necessary to protect their interests, respondent will be directed to investigate and to furnish the Court with information concerning the decedent petitioner's heirs at law and/or whether any person has been appointed the executor, personal representative, or fiduciary for the decedent petitioner's estate.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Continuance is granted, in that, this case is continued. It is further
ORDERED that this case is stricken from the Court's September 27, 2021, Atlanta, Georgia, Trial Session. It is further
ORDERED that jurisdiction will be retained by the undersigned. It is further
ORDERED that, on or before November 22, 2021, the parties shall file a report setting forth, based upon a diligent search conducted by respondent, the names, mailing addresses, and telephone numbers of any heirs at law of decedent petitioner, whether administration of an estate has been opened for decedent petitioner, and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. Respondent shall also attach to the report a copy of decedent petitioner's death certificate.