Opinion
13429-20S
01-27-2022
Richard Allen Rhinehart, Jr., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Diana L. Leyden Special Trial Judge.
On August 18, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) for taxable year 2017, the only year at issue, on the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. Respondent's motion to dismiss noted that petitioner objected to the granting of the motion. The case was calendared for trial at the Court's September 27, 2021, Atlanta, Georgia, Trial Session. On September 22, 2021, respondent filed a Motion for Continuance, informing the Court that petitioner had passed away and that petitioner's wife had not petitioned the Court, even though her name was on the notice of deficiency upon which this case is based. By order served September 23, 2021, respondent's motion for continuance was granted and respondent's motion to dismiss was assigned to the undersigned for disposition.
In a November 22, 2021, status report respondent informed the Court that petitioner's wife contended that she was the sole heir to petitioner's estate. By Order served December 15, 2021, the Court directed petitioner to file an objection to respondent's motion to dismiss by January 19, 2022, and that a copy of the order was to be served on petitioner's wife. On January 24, 2022, petitioner's wife filed a Response to Motion to Dismiss for Lack of Jurisdiction (response). In her response she explained her efforts to find supporting documentation that she and petitioner did not receive the notice of deficiency. She concluded in her response that she was unable to provide documentation to support the assertion that petitioner did not receive the notice of deficiency for taxable year 2017, and that she did not object to the Court granting respondent's motion. Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 18, 2021, is granted and this case is dismissed for lack of jurisdiction. 1