Opinion
4851-19 23107-19
10-17-2022
ISAAC OPIYO & CHRISTIE OPIYO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Notice of Deficiency dated December 11, 2018, respondent determined deficiencies and I.R.C. section 6662(a) penalties in petitioners' joint Federal income tax for the 2016 and 2017 taxable years. Petitioners thereafter timely and jointly petitioned this Court for redetermination as to that Notice, and the case was filed at Docket No. 4851-19. That case has been assigned to Judge Joseph H. Gale for disposition or other appropriate case management.
Respondent has since conceded the issue of petitioners' liability for the penalties. See Docket No. 4851-19, Respondent's Status Report (Jun. 29, 2020).
On July 20, 2022, petitioner Christie Opiyo filed a Motion to Sever at Docket No. 4851-19. The Motion advises that respondent has determined that Ms. Opiyo is entitled under I.R.C. section 6015(b) to full relief from joint and several liability for the 2016 and 2017 taxable years, and that petitioner Isaac Opiyo has no objection to the granting of such relief to Ms. Opiyo. The Motion thus requests that Ms. Opiyo's claims be severed from the case at Docket No. 4851-19 so a decision may be entered as to her forthwith. Neither Mr. Opiyo nor respondent objects to the granting of the Motion.
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Motion to Sever is granted in that the claims of petitioner Christie Opiyo are severed from the case at Docket No. 4851-19 and are assigned Docket No. 23107-19, bearing the caption: "Christie Opiyo, 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. 4851-19, the following documents: (1) the Petition, filed March 11, 2019, (2) the Answer, filed April 26, 2019, (3) the Court's Order served March 18, 2020, (4) respondent's Status Report, filed June 29, 2020, (5) the Court's Order dated November 17, 2020, (6) the Motion for Continuance, filed January 21, 2021, by petitioner Christie Opiyo, (7) the Court's Order served January 29, 2021, (8) respondent's Status Report, filed November 9, 2021, (9) the Entry of Appearance for Petitioner Christie Opiyo, filed November 12, 2021, by Shailana Dunn-Wall, (10) the Status Report, filed May 6, 2022, by respondent and petitioner Christie Opiyo, and (11) the Motion to Sever, filed July 20, 2022, by petitioner Christie Opiyo. The foregoing documents shall be filed at Docket No. 23107-19 as of the date they were filed at Docket No. 4851-19. It is further
ORDERED that the Petition at Docket No. 23107-19 is hereby deemed to have been ratified and affirmed by petitioner Christie Opiyo. It is further
ORDERED that the filing fee for the case at Docket No. 23107-19 is waived. It is further
ORDERED that Omaha, Nebraska is designated as the place of trial for the case at Docket No. 23107-19. It is further
ORDERED that the caption of the case at Docket No. 4851-19 is amended to read: "Isaac Opiyo, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the case at Docket No. 23107-19 is assigned to Judge Joseph H. Gale for disposition or other appropriate case management. It is further
ORDERED that, on or before November 14, 2022, the parties at Docket No. 23107-19 shall file either a proposed stipulated decision or a joint report regarding then then-present status of that case.