Opinion
7311-21 1950-23
03-07-2023
IVEY L. CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 1, 2021, petitioner filed the Petition to commence the case at Docket No. 7311-21. Therein, petitioner seeks a review of a notice of deficiency issued to him for the 2018 taxable year.
On February 11, 2023, petitioner electronically filed in the case at Docket No. 7311-21 (1) a document titled "Motion to Remove Lien/Levy Designation," (2) two documents each titled "Affidavit of Ivey Chavis in Support of Motion to Remove Lien/Levy Designation," attaching thereto duplicative copies of Notices of Determination Concerning Collection Action(s) Under Section 6320 or 6330 of the Internal Revenue Code, dated January 11, 2023, determining that a levy is an appropriate collection action with respect to the outstanding 2017 federal income tax liability of petitioner and his spouse, Sondra F. Chavis, and (3) a document titled "Affidavit of NA in Support of Motion to Remove Lien/Levy Designation," attaching thereto a document in the nature of evidence with respect to 2018. It is clear to the Court that, notwithstanding that the first three documents were filed in the case at Docket No. 7311-21, the intent of the first three documents is to commence a new case on behalf of petitioner pursuant to I.R.C. section 6330(d).
On February 15, 2023, the parties electronically filed in the case at Docket No. 7311-21 a Proposed Stipulated Decision that resolves all issues in that case.
Accordingly, and for cause, it is hereby
ORDERED that the Clerk of the Court is directed to copy the document titled "Motion to Remove Lien/Levy Designation," filed February 11, 2023, at Docket No. 7311-21 and file it as of that date as a Petition to commence a new case for petitioner Ivey L. Chavis at Docket No. 1950-23. It is further
ORDERED that the document titled "Motion to Remove Lien/Levy Designation," filed February 11, 2023, and referenced as docket entry number 14, at Docket No. 7311-21 is deemed stricken and shall not be viewable as part of the record in that case. It is further
ORDERED that the Clerk of the Court is directed to copy the document titled "Affidavit of Ivey Chavis in Support of Motion to Remove Lien/Levy Designation," filed February 11, 2023, and referenced as docket entry number 15, at Docket No. 7311-21 and file it as of that date as an Amendment to Petition at Docket No. 1950-23. It is further
ORDERED that the documents titled "Affidavit of Ivey Chavis in Support of Motion to Remove Lien/Levy Designation," filed February 11, 2023, and referenced as docket entry numbers 15 and 16, at Docket No. 7311-21 are deemed stricken and shall not be viewable as part of the record in that case. It is further
ORDERED that the Petition at Docket No. 1950-23 is deemed to have been ratified and affirmed by petitioner Ivey L. Chavis. It is further
ORDERED that, on or before April 5, 2023, petitioner Ivey L. Chavis shall pay the Court's $60.00 filing fee at Docket No. 1950-23. Information regarding payment of the Court's filing fee is available on the Court's website at www.ustaxcourt.gov/pay_filing_fee.html. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. A form for this purpose, Application for Waiver of Filing Fee, is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov. Failure to pay the Court's filing fee (or submit an Application for Waiver of Filing Fee) at Docket No. 1950-23 as directed may result in the dismissal of that case. It is further
ORDERED that, if Sondra F. Chavis wishes to join the case at Docket No. 1950-23 as a party, she shall, on or before April 14, 2023, file with the Court at Docket No. 1950-23 in paper form (not electronic) a Ratification of Petition bearing an original signature (not a photocopy), preferably in blue ink, in which she states, if such be the case, that she has read the Petition filed on February 11, 2023, at Docket No. 1950-23 and ratifies and affirms the filing of said document. It is further
ORDERED that Winston-Salem, North Carolina is designated as the place of trial for the case at Docket No. 1950-23. It is further
ORDERED that the caption of the case at Docket No. 1950-23 is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "L" to the docket number of the case at Docket No. 1950-23 and other records of her office and process that case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 through 334 of the Tax Court Rules of Practice and Procedure.
All future communication concerning the Notice of Determination, dated January 11, 2023, determining that a levy is an appropriate collection action with respect to petitioner's outstanding 2017 federal income tax liability, shall be directed to Docket No. 1950-23.