Opinion
367-21
11-08-2021
Shawna M. Kellems Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 28, 2021, petitioner filed the petition. On March 16, 2021, respondent filed a Notice of Filing of Petition and Right To Intervene, which respondent served on David E. Henderson, Sr. On October 12, 2021, respondent filed a Motion for Leave To File Status Report, in which respondent asserts that he received a service copy of Mr. Henderson's Notice of Intervention on May 4, 2021.
In pertinent part, Rule 325(b) of the Tax Court Rules of Practice and Procedure provides that "If the other individual filing the joint return desires to intervene, then such individual shall file a notice of intervention with the Court not later than 60 days after service of the notice by the Commissioner of the filing of the petition, unless the Court directs otherwise." Stated otherwise, the notice of intervention must be filed with the Court.
Upon due consideration, it is
ORDERED that respondent's Motion for Leave To File Status Report is denied. It is further
ORDERED that, on or before November 29, 2021, David E. Henderson, Sr., may file a Notice of Intervention. It is further
ORDERED that, in addition to regular service, the Clerk of Court is directed to serve a copy of this Order on David E. Henderson, Sr., at his address on the certificate of service of the Notice of Filing of Petition and Right To Intervene.