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Miller v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 8820-20 (U.S.T.C. Nov. 1, 2022)

Opinion

8820-20 15375-20

11-01-2022

JEFFREY A. MILLER & PATRICIA J. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Richard T. Morrison Judge

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.

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.

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.

On October 13, 2022, petitioners filed a motion to sever petitioner Patricia J. Miller from this case.

On October 18, 2022, respondent filed a notice of objection to petitioners' motion to sever.

On October 18, 2022, petitioners filed a reply to respondent's notice of objection to petitioners' motion to sever.

Upon due consideration, it is

ORDERED that petitioners' October 13, 2022 motion to sever is granted in that the case of Patricia J. Miller is severed from Docket No. 8820-20, and is assigned Docket No. 15375-20, bearing the caption "Patricia J. Miller, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that the Clerk of the Court shall copy, from the case at Docket No. 8820-20, the following documents:

(1) the Petition, received July 10, 2020, at docket entry number 1;

(2) the Request for Place of Trial at Los Angeles, California, at docket entry number 2, (3) the Answer, filed October 20, 2020, at docket entry number 3, (4) the Stipulation of Settled Issues, filed April 14, 2022, at docket entry number 51

(5) the Motion to Sever, filed October 13, 2022, at docket entry number 73, (6) the Court's October 17, 2022 Order, at docket entry number 74, (7) the Notice of Objection to Motion to Sever, filed October 18, 2022, at docket entry number 75, and

(8) the Reply to Notice of Objection to Motion to Sever, filed October 18, 2022, at docket entry number 76.

It is further

ORDERED that all further communication regarding Ms. Miller should be addressed at Docket No. 15375-20. It is further

ORDERED that the filing fee at Docket No. 15375-20 is waived. It is further

ORDERED that, on or before December 19, 2022, respondent shall file an Answer at Docket No. 15375-20. It is further

ORDERED that jurisdiction of Docket No. 15375-20 is retained by the Undersigned. It is further

ORDERED that the caption in Docket No. 8820-20 is amended to read "Jeffrey A. Miller, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that the parties in Docket No. 15375-20 shall, on or before January 17, 2023, file reports reflecting the then-present status of the case.


Summaries of

Miller v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 8820-20 (U.S.T.C. Nov. 1, 2022)
Case details for

Miller v. Comm'r of Internal Revenue

Case Details

Full title:JEFFREY A. MILLER & PATRICIA J. MILLER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 1, 2022

Citations

No. 8820-20 (U.S.T.C. Nov. 1, 2022)