Opinion
22777-21
10-21-2022
DANIEL D. KOTEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MARK V. HOLMES JUDGE
This case is on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. It concerns the IRS's decision to grant Mr. Kotey innocent-spouse relief. On August 11, 2022 respondent moved for leave to file out of time a notice of filing of petition and right to intervene on petitioner's ex. Petitioner didn't oppose the motion, which we readily granted. Respondent subsequently reported in a conference with the parties that the address he'd used to notify petitioner's ex was the address that petitioner had, but that his own administrative file might have a different address. He's since found that file and learned that the ex may in fact have a different address. It is reasonable to ensure that her right to intervene is effective so it is
ORDERED that this case is stricken from the Court's October 24, 2022 trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that on or before November 23, 2022 respondent file and serve a notice of filing of petition and right to intervene on petitioner's former spouse at the address shown in respondent's administrative file. It is also
ORDERED that on or before February 10, 2023 the parties shall submit settlement documents if petitioner's former wife has not filed an election to intervene.