Koltun v. Comm'r of Internal Revenue

Full title: SKY KOLTUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Nov 29, 2023

No. 11384-23 (U.S.T.C. Nov. 29, 2023)

Opinion

11384-23

11-29-2023

SKY KOLTUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

By Order served November 9, 2023, the Court directed respondent to file a response and address certain discrepancies in the record as to the identity of the individual possessing the right to intervene in this innocent spouse case. On November 21, 2023, respondent filed a Response as directed. That Response clarifies that (1) Andrew Scott Amorosso is the other individual who filed the joint returns for the taxable years for which petitioner seeks relief in this case, and (2) the references in the record to "Kevin P. Shelby" (which were discussed in detail in the Court's aforementioned Order) are due to inadvertent clerical error.

Upon due consideration and for cause, it is

ORDERED that respondent's Amended Certificate of Service of Notice of Filing of Petition and Right to Intervene, filed September 19, 2023, is recharacterized as respondent's First Amended Certificate of Service of Notice of Filing of Petition and Right to Intervene. It is further

ORDERED that respondent's Notice of Filing of Petition and Right to Intervene, filed November 8, 2023, is recharacterized as respondent's Second Amended Certificate of Service of Notice of Filing of Petition and Right to Intervene.