Opinion
35307-21
04-27-2022
DAVID J. CAMPIGLIA & DAWN F. CAMPIGLIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On February 17, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Notice of Determination Concerning Relief from Joint and Several Liability under Section 6015, and to Strike. Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as may purport to pertain to a claim for relief under § 6015 for tax year 2018 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates to a notice of deficiency for tax year 2018 remains pending before the Court. It is further
ORDERED that petitioners' Motion to Proceed Remotely, filed February 17, 2022, is granted. It is further
ORDERED that this case is calendared for trial at the remote session of the Court scheduled to commence on October 31, 2022. It is further
ORDERED that the Clerk of the Court shall also serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding; (2) a copy of the Standing Pretrial Order for the Court's October 31, 2022, remote trial session; and (3) a clinic letter for New York, New York.
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