Opinion
13429-20S
12-15-2021
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 informed the Court that petitioner Richard Allen Rhinehart, Jr., passed away on September 20, 2021. By Order served September 23, 2021, the parties were directed to file a report setting forth, the name, mailing addresses, and telephone numbers of any heirs at law of decedent petitioner, and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. On November 22, 2021 respondent filed a status report indicating that Catherine Rhinehart is the sole heir of Mr. Rhinehart's estate. On December 14, 2021, the Court held a telephone conference with the parties. Upon due consideration, it is
ORDERED that, on or before January 19, 2022, petitioner shall file an objection or other response to respondent's Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to serve a copy of this Order on Catherine Rhinehart at the address of record. 1