Opinion
12842-23S
09-12-2024
REBECCA A. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
On September 12, 2024, respondent filed a Motion for Leave to File Notice of Filing of Petition and Right to Intervene Out of Time (motion). On that same date respondent lodged a Notice of Filing of Petition and Right to Intervene (notice). Respondent indicated in his motion that petitioner objected to the granting of the motion.
In innocent spouse cases section 6015(e)(4) provides that the other spouse is entitled to notice of the proceeding and requires the Court to establish rules to ensure the other spouse is provided adequate notice and an opportunity to become a party to the proceeding. Pursuant to Rule 325(a) respondent must serve notice of the filing of the petition on the other spouse and notify that individual of their right to intervene in the proceeding. The rule further provides that respondent shall serve that notice on the other spouse and simultaneously file that notice with the Court no later than 60 days after the date of service of the petition. The Court's Rules generally provide the Court discretion to allow filing out of time, but before doing so, the Court will direct petitioner to file an objection to respondent's motion, indicating why petitioner objects to the granting of the motion.
Upon due consideration and for cause, it is
ORDERED that, on or before October 15, 2024, petitioner shall respond in writing if petitioner objects to respondent's Motion for Leave to File Notice of Filing of Petition and Right to Intervene Out of Time and explain the reason for the objection.