Opinion
13429-20S
11-29-2021
Richard Allen Rhinehart, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case was continued from the Court's September 27, 2021, Atlanta, Georgia, Trial Session and jurisdiction was retained by the undersigned. On August 18, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss).
On September 22, 2021, respondent filed a Motion for Continuance indicating that respondent had learned that petitioner Richard Allen Rhinehart, Jr., passed away on September 20, 2021. By Order served September 23, 2021, the parties were directed to file, on or before November 22, 2021, a report setting forth, 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.
On November 22, 2021, respondent filed a Status Report. The report states that Catherine Rhinehart is the sole heir of Mr. Rhinehart's estate. Attached to the report, as Exhibit A, is a redacted copy of the death certificate. Upon due consideration and for cause, it is
ORDERED that, on or before December 7, 2021, respondent and Catherine Rhinehart shall contact the chambers administrator, Sharon Cutter, by email sharon.cutter@ustaxcourt.gov, by calling the chambers at (202) 521-0823, or by calling the chambers administrator's work telephone at (240) 762-2457, and provide the Court with a date and time of availability, so the Court can arrange a telephone conference. It is further
ORDERED that the Clerk of the Court is directed to serve a copy of this Order, and attach a copy of the Motion to Dismiss for Lack of Jurisdiction filed on August 18, 2021, on Catherine Rhinehart at the address of record.