Opinion
20534-21S 37950-21S
08-23-2022
ANGEL G. JOHNSON & MARIO B. JACKSON, ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 4, 2021, the Court received a petition with the handwritten caption "Angel G. Johnson & Mario B. Jackson." The envelope containing the petition bore a postmark of May 26, 2021.
The petition included a notice of deficiency dated March 1, 2021, issued to Angel G. Johnson for 2018 and 2019. It also included a notice of deficiency dated April 6, 2021, issued to Mario B. Jackson for 2018 and 2019.
The Court filed the petition and assigned that case Docket No. 20534-21S under the caption "Angel G. Johnson & Mario B. Jackson, Petitioners v. Commissioner of Internal Revenue, Respondent."
Generally, separate petitions are required with respect to each notice of deficiency. See Rule 34(a)(1), Tax Court Rules of Practice & Procedure. When parties are misjoined into a single case, the Court may order severance of the case, which is what we will do here. Accordingly, it is
ORDERED that claims pertaining to a redetermination of deficiencies of Mario B. Jackson are severed from the case at Docket No. 20534-21S and are assigned Docket No. 37950-21S, bearing the caption "Mario B. Jackson, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court shall copy, from the case at Docket No. 20534-21S, the petition, filed June 4, 2021; the Notice of Attachments in the Nature of Evidence, filed September 1, 2021; the Answer, filed September 30, 2021; the Notice Setting Case for Trial, filed May 2, 2022; the Standing Pretrial Order for Small Tax Cases, filed May 2, 2022; and the Status Report, filed August 15, 2022; and shall file them respectively as of the foregoing dates at Docket No. 37950-21S. It is further
ORDERED that based upon petitioner Mario B. Jackson's signature on the petition in Docket No. 20534-21S, the petition in Docket No. 37950-21S shall be deemed to have been ratified and affirmed by him. It is further
ORDERED that the Court's filing fee is waived for Docket No. 37950-21S. It is further
ORDERED that the designated place of trial for proceedings at Docket No. 37950-21S shall be Detroit, Michigan. It is further
ORDERED that the caption of the case at Docket No. 20534-21S is amended to read "Angel G. Johnson, Petitioner v. Commissioner of Internal Revenue, Respondent."