Opinion
8341-23S
06-06-2024
DENISE L. KNIBBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Petition in this case seeks review of a notice of deficiency determining a deficiency of $3,380.00 in the joint federal income tax of Denise L. Knibbs and David D. Knibbs for the taxable year 2020. At this time, Ms. Knibbs is only party-petitioner in this case, and 2020 is the only taxable year before the Court.
On June 4, 2024, Ms. Knibbs made an electronic filing with the Court at Docket Index No. 17, designating it as a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. However, the filing consists only of a miscellany of documents, including portions of apparent IRS collection notices and receipts for direct debit tax payments for multiple taxable years. The only taxpayer identified in the IRS collection notices is David D. Knibbs, who as noted above is not currently a party-petitioner in this case.
To the extent Ms. Knibbs has designated this filing as a motion, we must note that it does not include any request for relief and thus does not comply with the general requirements of Rule 50(a). And to the extent Ms. Knibbs may be seeking an order from the Court restraining some collection action by respondent, we must note that the filing appears to include collection notices issued for taxable years that are not before the Court in this case-and that those notices may have been issued solely to David D. Knibbs. As noted above, at this time Ms. Knibbs is the only party-petitioner in this case, and 2020 is the only taxable year before the Court.
All Rule references are to the Tax Court Rules of Practice and Procedure, which are available on the Court's website at https://ustaxcourt.gov/rules.html.
If the Knibbs intended to jointly petition this Court with respect to the notice of deficiency issued to them for 2020, we note that Mr. Knibbs may file a ratification, ratifying and affirming the filing of the Petition in this case on his behalf.
Nevertheless, we are aware that Ms. Knibbs is proceeding pro se in this case. In view of the foregoing, we will recharacterize the filing and take further related action as set forth below.
Upon due consideration and for cause, it is
ORDERED that petitioner's filing at Docket Index No. 17 is recharacterized as petitioner's Status Report. It is further
ORDERED that, if Denise L. Knibbs and David D. Knibbs intended to jointly petition this Court with respect to the notice of deficiency issued to them for the taxable year 2020, Mr. Knibbs shall file, on or before July 8, 2024, a ratification bearing an original signature and stating, if such be the case, that he has read the Petition filed to commence this case on May 25, 2023, and ratifies and affirms the filing of said document. It is further
ORDERED that the Clerk of the Court shall attach to this Order a form that David D. Knibbs may use to ratify and affirm the filing of the Petition in this case. It is further
ORDERED that, on or before July 8, 2024, the parties shall file a joint report regarding the then-present status of this case, including the status of any collection efforts by the IRS relating to the income tax liabilities before the Court in this case.
RATIFICATION OF PETITION
I, David D. Knibbs, have read the Petition filed with the Court on May 25, 2023, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.