Opinion
3455-24S
05-02-2024
ARTURO RODRIGUEZ, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 29, 2024, petitioner Arturo Rodriguez, Jr. filed the petition to commence this case, indicating that he seeks review of a notice of deficiency issued for his 2023 tax year. No notice of deficiency is attached to the petition.
On April 24, 2024, respondent filed an Answer, asserting therein that only tax year 2021 is properly at issue in this case. Respondent attached to the petition a copy of a notice of deficiency, dated December 4, 2024, issued to petitioner and his spouse "A. Rodriguez" for their 2021 tax year. No notice of deficiency or notice of determination with respect to tax year 2023 is currently included in the record of this case. Because no IRS notice with respect to tax year 2023 in this case has been produced, it appears that we lack jurisdiction as to 2023.
On April 30, 2024, petitioner filed a document titled Second Supplemental Petition, which appears to be substantially duplicative of the petition in this case except for an additional name, Ariel Rodriguez, appearing in the caption, Ms. Rodriguez' signature on the petition, and the date of the document. We will, therefore, recharacterize petitioner's filing and add Ms. Rodriguez as a petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Second Supplemental Petition is recharacterized as a Motion to Add Party. It is further
ORDERED that petitioner's Motion to Add Party is granted and Ariel Rodriguez is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Arturo Rodriguez, Jr. and Ariel Rodriguez, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before May 24, 2024, respondent shall file either an appropriate jurisdictional motion with respect to petitioners' 2023 tax year or a written report concerning the then-current status of this case.