Opinion
17511-22S
11-02-2023
ADAM CHASE TIMS & B. HAMILTON F.K.A. B. TIMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
This case seeks review of a notice of determination concerning collection action issued with respect to federal income tax liabilities for the 2016 and 2017 taxable years. The copy of the notice of determination in the record is addressed solely to petitioner Adam Chase Tims. The record does not appear to include a copy of the notice of determination, if any, issued to petitioner B. Hamilton f.k.a. B. Tims.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "L" to the docket sheet and other records of her office and process this case to trial or other disposition pursuant to the Lien and Levy Action procedures provided by Rules 330 through 334 of the Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before November 27, 2023, respondent shall file either (1) a response to this Order and attach a copy of the notice of determination concerning collection action issued to petitioner B. Hamilton f.k.a. B. Tims or (2) an appropriate jurisdictional motion as to petitioner B. Hamilton f.k.a. B. Tims.