Opinion
27174-22 28076-22
06-27-2023
SAYER JI & KELLY BROGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent SAYER JI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 19, 2023, counsel for petitioner Sayer Ji made three electronic filings in the case at Docket No. 27174-22, designating those filings as (1) a Notice of Filing of Petition and Right to Intervene (Docket Index No. 15), (2) a Memorandum in Support of Notice of Filing of Petition and Right to Intervene (Docket Index No. 16), and (3) an additional Memorandum in Support of Notice of Filing of Petition and Right to Intervene (Docket Index No. 17).
Review of these filings shows that each has been improperly designated. The document designated as a Notice of Filing of Petition and Right to Intervene is in fact a notice of intervention. In addition to being improperly designated, that filing is substantively improper, insofar as petitioner Kelly Brogan has not raised her entitlement, if any, to relief from joint and several liability in the Petition at Docket No. 27174-22.
Review of the two documents designated as Memorandums shows (1) that the document at Docket Index No. 16 is a motion for leave by Sayer Ji to file an amended petition raising his entitlement, if any, to relief from joint and several liability, and (2) that the document at Docket Index No. 17 is the amended petition that he seeks leave to file.
In view of the foregoing, and based upon a review of the entire record in the case at Docket No. 27174-22, the Court has concluded that it is appropriate under the circumstances to issue an order severing Sayer Ji from that case and assigning him a new docket number. See Rule 34(b)(3)(C), Tax Court Rules of Practice and Procedure. That being so, it is
ORDERED that, on the Court's own motion, petitioner Sayer Ji is severed from the case at Docket No. 27174-22 and is assigned Docket No. 28076-22, bearing the caption: "Sayer Ji, 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. 27174-22, the following documents: (1) the Petition, filed December 8, 2022; (2) the Answer, filed March 3, 2023; (3) the Entry of Appearance, filed June 5, 2023; and (4) the Ratification of Petition, filed June 5, 2023. The foregoing documents shall be filed at Docket No. 28076-22 as of the date they were filed at Docket No. 27174-22. It is further
ORDERED that the Clerk of the Court shall copy, from the case at Docket No. 27174-22, the Memorandum in Support of Notice of Filing of Petition and Right to Intervene, filed June 19, 2023, at Docket Index No. 16, and shall file it, as of the foregoing date, at Docket No. 28076-22 as petitioner Sayer Ji's Motion for Leave to File First Amended Petition. It is further
ORDERED that the Clerk of the Court shall copy, from the case at Docket No. 27174-22, the Memorandum in Support of Notice of Filing of Petition and Right to Intervene, filed June 19, 2023, at Docket Index. No. 17, and shall lodge it, as of the foregoing date, at Docket No. 28076-22 as petitioner Sayer Ji's First Amended Petition. It is further
ORDERED that petitioner Sayer Ji's Motion for Leave to File First Amended Petition, filed June 19, 2023, at Docket No. 28076-22, is granted, and the Clerk of the Court is directed to file the First Amended Petition in that case as of the date of service of this Order. It is further
ORDERED the Petition and First Amended Petition at Docket No. 28076-22 are hereby deemed to have been ratified and affirmed by petitioner Sayer Ji. It is further
ORDERED that Miami, Florida is designated as the place of trial for the case at Docket No. 28076-22. It is further
ORDERED that that, on or before July 27, 2023, petitioner Sayer Ji shall pay the Court's filing fee of $60.00 for the case at Docket No. 28076-22. Instructions on how to pay the Court's filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. Failure to pay the filing fee by the foregoing date may result in the dismissal of the case at Docket No. 28076-22. It is further
ORDERED that the following documents are hereby deemed stricken from the Court's record in the case at Docket No. 27174-22: (1) the Court's Order served January 20, 2023; (2) the returned mail, filed February 6, 2023; (3) the Court's Order served April 3, 2023; (4) the Motion for Leave to File Ratification of Petition, filed May 31, 2023; (5) the Ratification of Petition by Sayer Ji, lodged May 31, 2023; (6) the Entry of Appearance for Sayer Ji, lodged May 31, 2023; (7) the Court's Order served June 5, 2023; (8) the Entry of Appearance, filed June 5, 2023; (9) the Ratification of Petition, filed June 5, 2023; (10) the Notice of Filing of Petition and Right to Intervene, filed June 19, 2023; (11) the Memorandum in Support of Notice of Filing of Petition and Right to Intervene, filed June 19, 2023, at Docket Index No. 16; and (12) the Memorandum in Support of Notice of Filing of Petition and Right to Intervene, filed June 19, 2023, at Docket Index No. 17. It is further
ORDERED that the caption of the case at Docket No. 27174-22 is amended to read: "Kelly Brogan, Petitioner v. Commissioner of Internal Revenue, Respondent."