Opinion
13598-22S
03-24-2023
KIRK J. CRAWFORD & LAUREN J. CRAWFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On March 21, 2023, the parties filed a Proposed Stipulated Decision. Upon review of the Proposed Stipulated Decision, it was seen that it states that there is a deficiency due from both petitioners... However, upon review of the Notice of Deficiency contained in respondent's Answer filed on August 3, 2022, it was noted that the Notice was issued only to petitioner Kirk J. Crawford. Therefore, petitioner's wife, Lauren J. Crawford is erroneously included in the Proposed Stipulated Decision and it is incorrect and cannot be processed. The Court will seek the aid of the parties to rectify this.
Upon due consideration it is hereby
ORDERED that on or before April 5, 2023, respondent shall either submit to the Court a Response to this order and attach thereto, a complete copy of the deficiency notice issued to petitioner's wife Lauren J. Crawford for the taxable year 2018 upon which this case is based, or, if unable to, then on or before April 5, 2023, the parties shall file a corrected Proposed Stipulated Decision document addressing only petitioner Kirk J. Crawford and concurrently file 1.) a Motion to Dismiss for lack of Jurisdiction as to Petitioner's wife Lauren J. Crawford and 2.) a Motion to Change Caption reflecting the necessary change.