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Alvarado v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 31799-21S (U.S.T.C. Mar. 31, 2023)

Opinion

31799-21S

03-31-2023

LEONEL C. ALVARADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 30, 2023, respondent filed a Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene and concurrently lodged a Notice of Filing of Petition and Right to Intervene. Respondent states in his motion that, in a recent telephone call with petitioner, petitioner raised a claim for relief from joint and several liability (innocent spouse relief). However, except for respondent's just-described motion, there is nothing in the Court's record indicating that petitioner seeks innocent spouse relief.

Upon due consideration of the foregoing, it is

ORDERED that, on or before April 25, 2023, if petitioner intends to seek in this case relief from joint and several liability, petitioner shall file a Response to this Order indicating that intention. The Court will hold respondent's above-referenced motion pending a response from petitioner.


Summaries of

Alvarado v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 31799-21S (U.S.T.C. Mar. 31, 2023)
Case details for

Alvarado v. Comm'r of Internal Revenue

Case Details

Full title:LEONEL C. ALVARADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 31799-21S (U.S.T.C. Mar. 31, 2023)