Opinion
8820-20
07-01-2022
Jeffrey A. Miller & Patricia J. Miller, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
RICHARD T. MORRISON JUDGE
Background
Petitioners Jeffrey and Patricia Miller filed joint returns for tax years 2015 and 2016.
On March 19, 2020, the respondent, referred to here as the IRS, mailed to the Millers a notice of deficiency determining deficiencies, additions to tax, and penalties for the 2015 and 2016 tax years.
The Millers filed a timely petition for redetermination.
The filing of the petition means that the this Court has jurisdiction to redetermine the amounts of the deficiencies, additions to tax, and penalties. § 6214(a).1 The Court also has jurisdiction to determine whether the IRS must refund Jeffrey and Patricia an overpayment for either year. § 6512(b)(1). The Court has also jurisdiction to determine whether Patricia is entitled to relief under section 6015(b) for either year. § 6015(e)(1)(A).
On April 14, 2022, the parties (i.e., Jeffrey, Patricia, and the IRS) stipulated that Patricia is entitled to relief under section 6015(b) for both years. They also stipulated that to the extent there is a deficiency, addition to tax, or penalty, there is no such deficiency, addition to tax, or penalty due from Patricia for either year.
On May 25, 2022, the Court issued an Order stating that Patricia had indicated that she did not wish to participate in trial in the case. The Order stated that the Court might consider dismissing Patricia from the case for lack of prosecution after the trial in the case. The Court ordered any party objecting to this possible course of action to file an objection.
On June 7, 2022, Jeffrey filed an objection in response to the Court's May 25, 2022 Order. Jeffrey contended that Patricia should be immediately dismissed for lack of prosecution from the case.
Discussion
The Court declines to further consider the matters raised in its May 25, 2022 show-cause order, including Jeffrey's objection, until it considers other alternatives to the question of how to handle Patricia's desire not to participate in the case.
During a telephone conference with the parties, the IRS had suggested that the Court sever Patricia's case from Jeffrey's case. The Court has severed similar cases in the past so as to allow it to enter a separate Decision with respect to the spouse who has been relieved of joint liability. See White v. Commissioner, Docket Nos. 10674-16S, 27029-17S.
Therefore, it is
ORDERED that if any party objects to the Court severing Patricia from this case and creating a separate case for her, then that party shall file a written objection with the Court, on or before July 29, 2022.