Opinion
19714-16 28048-16
03-08-2022
CLAIR R. COUTURIER, JR. & VICKI COUTURIER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
With respect to petitioners' 2004-2014 tax years, the IRS determined deficiencies in excise tax under I.R.C. § 4973, additions to tax, and penalties. Petitioners jointly petitioned this Court in September 2016, and that case was filed at docket No. 19714-16. On August 23, 2018, the parties filed in docket No. 19714-16 a stipulation of settled issues in which they agreed that petitioner wife, Vicki Couturier, is not liable for any excise taxes, additions to tax, or penalties.
On August 27, 2021, petitioners filed, in docket No. 19714-16, a motion for summary judgment. On October 27, 2021, respondent filed a response to that motion conceding that petitioner wife, consistent with the stipulation of settled issues, is not liable for any excise taxes, additions to tax, or penalties. However, respondent contends that disputes of material fact preclude summary judgment with respect to petitioner husband.
On February 22, 2022, in docket No. 19714-16, petitioner wife filed a Motion to Sever. See Tax Court Rules 34(a), 61(b). In the Motion petitioner wife "requests that the Court sever her case from [docket No. 19714-16] so that a judgment may be entered" in her favor consistent with respondent's concession. Respondent does not object to petitioner wife's Motion to Sever. Upon due consideration, it is
ORDERED that the Motion to Sever, filed February 22, 2022, is granted in that the claims of petitioner Vicki Couturier are severed from the case at docket No. 19714-16 and are assigned docket No. 28048-16, bearing the caption: "Vicki Couturier, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the filing fee for the case at docket No. 28048-16 is waived. It is further
ORDERED that the petition in docket No. 28048-16 is deemed ratified. It is further
ORDERED that Seattle, Washington, is designated as the place of trial for the case at docket No. 28048-16. It is further
ORDERED that the Clerk of the Court shall place in the file at docket No. 28048-16 a copy of this Order, as well as copies of the following documents filed at docket No. 19714-16: (1) the Petition filed on September 7, 2016; (2) the Answer filed on October 28, 2016; (3) the Stipulation of Settled Issues filed on August 23, 2018; (4) the Motion for Summary Judgment filed on August 27, 2021; and (5) respondent's Response to Motion for Summary Judgment filed on October 27, 2021. These documents shall be filed in docket No. 28048-16 as of the date they were filed in docket No. 19714-16. It is further
ORDERED that all other references to petitioner Vicki Couturier are deemed stricken from the petition in docket No. 19714-16. It is further
ORDERED that the caption of the case at docket No. 19714-16 is amended to read: "Clair R. Couturier, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the case at docket No. 28048-16 is assigned to Judge Albert G. Lauber for disposition.