Opinion
36359-21
03-31-2023
JOSHUA HUGINE, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 29, 2023, the Court received and filed a Letter Dated March 20, 2023, which was submitted by petitioner's ex-spouse, Stephanie Boadu. Ms. Boadu states in her letter that, due to IRS collection action, she just recently learned of the existence of this case and any prior notice sent to her concerning petitioner's claims in this case for relief from joint and several liability as to their 2019 tax year never reached her. Ms. Boadu also states that in December 2022, she received notice from the IRS that petitioner had filed a Form 8857, Request for Innocent Spouse Relief, with respect to their 2019 tax year, and she promptly responded to that notification by submitting Form12508, Questionnaire by Non-Requesting Spouse. Ms. Boadu's letter indicates that she wishes to intervene in this case. In addition, Ms. Boadu's letter provides her current address and requests that the Court keep her address confidential in this case.
Upon due consideration of the foregoing, it is
ORDERED that the Letter Dated March 20, 2023, is recharacterized as a Motion for Leave to File Out of Time Notice of Intervention. It is further
ORDERED that the Motion for Leave to File Out of Time Notice of Intervention is sealed and shall not be inspected by any person or entity, including other parties in this case, except by an Order of the Court. It is further
ORDERED that, on or before April 25, 2023, petitioner Joshua Hugine, Sr. and respondent shall each file an Objection, if any, to the Motion for Leave to File Out of Time Notice of Intervention. Any objection filed will be served on Ms. Boadu by the Court.