From Casetext: Smarter Legal Research

Helton v. Comm'r of Internal Revenue

United States Tax Court
Oct 11, 2023
No. 4391-23S (U.S.T.C. Oct. 11, 2023)

Opinion

4391-23S

10-11-2023

MARTIE ANN HELTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On October 4, 2023, respondent filed a Notice of Filing of Petition and Right to Intervene at Docket Index No. 9. On the same date, respondent also filed a Motion for Leave to File Notice of Filing of Petition and Right to Intervene at Docket Index No. 10, and lodged a Notice of Filing of Petition and Right to Intervene at Docket Index No. 11. The Notice of Filing of Petition and Right to Intervene lodged at Docket Index No. 11 does not appear to have a certificate of service attached thereto with respect to the nonquesting spouse, John G. Helton, showing that service of the document has been made on him.

Upon due consideration and for cause, it is

ORDERED that respondent's Notice of Filing of Petition and Right to Intervene filed at Docket Index No. 9 is deemed stricken from the Court's record in this case. It is further

ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene. It is further

ORDERED that respondent's just-referenced Motion is granted, and the Clerk of the Court is directed to file, as of the date of service of this Order, the Notice of Filing of Petition and Right to Intervene lodged at Docket Index No. 11. It is further

ORDERED that, on or before October 17, 2023, respondent shall file with the Court a certificate of service with respect to the nonrequesting spouse, John G. Helton, showing that the Notice of Filing of Petition and Right to Intervene filed pursuant to this Order has been served on him.


Summaries of

Helton v. Comm'r of Internal Revenue

United States Tax Court
Oct 11, 2023
No. 4391-23S (U.S.T.C. Oct. 11, 2023)
Case details for

Helton v. Comm'r of Internal Revenue

Case Details

Full title:MARTIE ANN HELTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 11, 2023

Citations

No. 4391-23S (U.S.T.C. Oct. 11, 2023)