Opinion
18596-23
01-02-2024
JOHONNIUS H. CHEMWENO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 27, 2023, the Petition to commence this case was electronically filed by petitioner Johonnius H. Chemweno. On December 15, 2023, the Court received and filed a Motion to Amend Caption submitted by Vanessa Chemweno. Ms. Chemweno states that she is Mr. Chemweno's spouse and requests that her name be added to the caption. By Order served December 21, 2021, the Court directed petitioners to file a supplement to their motion and attach a copy of the Internal Revenue Service notice on which this case is based.
On December 26, 2023, respondent filed the Answer, attaching thereto the notice of determination concerning collection action upon which this case is based. The notice of determination was issued to both Johonnius H. Chemweno and Vanessa Chemweno.
Upon due consideration of the record in this case, and for cause, it is
ORDERED that petitioners are no longer required to file a supplement to their above-referenced motion. It is further
ORDERED that the Motion to Amend Caption is granted in that Vanessa Chemweno is added as a petitioner in this case and the caption is amended to read "Johonnius H. Chemweno & Vanessa Chemweno, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Petition in this case shall be treated as a Petition for Lien or Levy Action Under Code Section 6320(c) or 6330(d). It is further
ORDERED that the caption of this case 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 sheet and other records of that office and process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure.