Opinion
5330-22
01-20-2023
JEFF D. SANFORD, JR. & ANGELA S. SANFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case is calendared for trial during the Court's trial session in Chicago, Illinois beginning February 6, 2023. On January 17, 2023, respondent filed an Motion to Dismiss for Lack of Jurisdiction as to Petitioner Jeff D. Sanford, Jr. along with a status report. On January 24, 2022, respondent issued a Notice of Deficiency to petitioners Jeff D. Sanford, Jr. and Angela S. Sanford. However, only Angela S. Sanford petitioned the Court and herein seeks innocent spouse relief pursuant to section 6015. In respondent's status report, he indicates petitioner is entitled to relief sought under Section 6015.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Jeff D. Sanford, Jr. is hereby granted and this case is dismissed for lack of jurisdiction as to Jeff D. Sanford, Jr. only. It is further
ORDERED that the caption of this case is hereby amended to read "Angela S. Sanford, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that this case is stricken for trial from the Court's Chicago, Illinois trial session beginning on February 6, 2023. It is further
ORDERED that on or before March 23, 2023, the parties shall file a proposed stipulated decision or file a joint report informing the Court of the then-present status of this case. It is further
ORDERED that the undersigned retains jurisdiction over this case.