Opinion
10390-23S
04-10-2024
PADAVALA RAO & NIRMALA BEERAKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
By Notice served December 5, 2023, this case was calendared for trial at the Court's San Francisco, California trial session commencing April 2, 2024. On March 14, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Nirmala Beeraka and to Change Caption. In his Motion, respondent asserts that no notice of deficiency was issued to petitioner Nirmala Beeraka for taxable year 2017 to form the basis for a petition with this Court. On April 1, 2024, the parties filed a Settlement Stipulation, advising that a basis for settlement had been reached resolving all issues in the case as to petitioner Padavala Rao. However, the case caption includes the names of both petitioners and the document is signed by both petitioners.
When this case was called from the calendar on April 2, 2024, there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. The Court advised counsel for respondent that the Settlement Stipulation, filed April 1, 2024, will be stricken because the document includes both petitioners, and the Court does not have jurisdiction with respect to Nirmala Beeraka.
Premises considered, it is
ORDERED that respondent's above-referenced Motion is granted, and Nirmala Beeraka is hereby dismissed from this case for lack of jurisdiction. It is further
ORDERED that the caption of this case is changed to read: Padavala Rao, Petitioner, v. Commissioner of Internal Revenue, Respondent. It is further
ORDERED that the Settlement Stipulation, filed April 1, 2024, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before June 3, 2024, the parties shall file stipulated decision documents with the Court. It is further
ORDERED that jurisdiction is retained by the undersigned.