Opinion
4842-20S
09-20-2021
Bouchra El Messari Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Joseph H. Gale Judge
On September 9, 2021, the parties filed a Joint Proposed Stipulated Decision, together with a Settlement Stipulation, reflecting respondent's concession that petitioner is entitled to relief from joint and several liability under I.R.C. section 6015(f) with respect to the taxable years 2012, 2013, and 2014. Although the Petition, as originally filed, did not explicitly allege that respondent had made a final determination concerning petitioner's entitlement to such relief with respect to any year other than 2014, we explained in our Order served May 4, 2021, that the allegations in the Petition (liberally construed in view of petitioner's pro se status) were also sufficient to put at issue respondent's final determinations concerning her entitlement to relief under I.R.C. section 6015 as to 2012 and 2013. We nevertheless granted leave for petitioner to amend the Petition to make clear that she sought review of respondent's final determinations concerning each of the taxable years 2012, 2013, and 2014. The Court filed petitioner's First Amendment to Petition on May 4, 2021.
Rule 325(a), Tax Court Rules of Practice and Procedure, provides that in a "stand-alone" proceeding for review of a determination concerning relief from joint and several liability commenced pursuant to I.R.C. section 6015(e)(1), respondent shall: (1) within 60 days from the date of service of the petition, notify the other individual who filed the joint return of the filing of the petition and of that individual's right to intervene; and (2) file with the Court a copy of the notice served on the other individual. Respondent filed a copy of such a Notice of Filing of Petition and Right to Intervene on June 17, 2020, which advised petitioner's spouse of the filing of the original Petition and stated that the Petition concerned the 2014 taxable year. Respondent has not, however, filed a copy of any similar notice concerning petitioner's First Amendment to Petition addressing the 2012 and 2013 taxable years.
The foregoing considered, it is
ORDERED that, on or before September 30, 2021, respondent shall serve on the other individual filing the joint returns at issue in this case an Amended Notice of Filing of Petition and Right to Intervene and shall file a copy thereof with the Court in accordance with Rule 325(a), Tax Court Rules of Practice and Procedure.
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