Opinion
21447-19 9631-21
06-03-2021
DAVID COMFORT & CHRISTINA, O'DEA, ET AL Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Patrick J. Urda Judge
On December 4, 2019, a petition was filed to commence a case at Docket No. 21447-19. Attached to the petition are copies of separate notices of deficiency dated November 6, 2019, issued to each petitioner, David Comfort and Christina O'Dea, for tax years 2016 and 2017.
On May 19, 2021, the Commissioner filed an unopposed motion to sever, in Docket No. 21447-19, in which he indicated that the deficiencies determined against petitioners in the notices of deficiency do not arise out of the same transactions and no questions of fact exist that are common between petitioners. He thus requests that the Court sever the case and trial of Mr. Comfort from the case and trial of Ms. O'Dea pursuant to Tax Court Rule 61(b). A separate petition is ordinarily required to be filed with respect to each notice of deficiency or liability issued to a taxpayer. See Rule 34(a), Tax Court Rules of Practice and Procedure. We will grant the motion. Accordingly, it is
ORDERED that respondent's motion to sever, filed May 19, 2021, is granted in that the case of Ms. O'Dea is severed from Docket No. 21447-19, and is assigned Docket No. 9631-21, bearing the caption "Christina O'Dea, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the Clerk of the Court shall file a copy of the petition filed at Docket No. 21447-19 together with the notice of deficiency issued to Ms. O'Dea as the Petition at Docket No. 9631-21, as of the date of service of this Order. All further communication regarding Ms. O'Dea should be addressed at Docket No. 9631-21. It is further
ORDERED that references in the petition filed in the case at Docket No. 21447-19 as it pertains to Christina O'Dea and her notice of deficiency are deemed stricken. It is further
ORDERED that Miami, Florida, is hereby designated as the place of trial for the case at Docket No. 9631-21. It is further
ORDERED that the filing fee at Docket No. 9631-21 is waived. It is further
ORDERED that, on or before June 24, 2021, Ms. O'Dea shall file with the Court an Amendment to Petition bearing her original signature, to be filed in paper form with the Court in Docket No. 9631-21 (it cannot be eFiled). It is further
ORDERED that, on or before July 8, 2021, respondent shall file an Answer at Docket No. 9631-21. It is further
ORDERED that jurisdiction of Docket No. 9631-21 is retained by the undersigned. It is further
ORDERED that the caption in Docket No. 21447-19 is amended to read "David Comfort, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that on or before July 19, 2021, and every 90 days thereafter, the parties in Docket No. 9631-21 shall file a joint status report giving the status of the case at Docket No. 9631-21 and proposing a schedule for further proceedings. Each report shall include a paragraph that explicitly states what has occurred since the filing of the previous status report.