Opinion
27858-21
02-28-2023
LORI HORTON BARBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared for trial at the Court's Houston, Texas trial session, scheduled to begin March 27, 2023. A review of the petition suggests that petitioner Lori Horton Barber seeks relief from joint and several liability under I.R.C. § 6015, also known as "innocent spouse" relief.
In such a case, Rule 325(a), Tax Court Rules of Practice and Procedure, provides that the Commissioner shall file with the Court a copy of the Notice of Filing of Petition and Right to Intervene that the Commissioner served on the other individual filing the joint return with Ms. Barber for the year(s) before the Court. No such notice has been filed. Upon due consideration, it is
ORDERED that, on or before March 10, 2023, the Commissioner shall file with the Court a copy of the Notice of Filing of Petition and Right to Intervene served on the other individual filing the joint return at issue in this case.