Opinion
8695-20L 15377-20L
07-19-2023
MICHAEL SCHNEIDER & KATHERINE SCHNEIDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent KATHERINE SCHNEIDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioners Michael and Katherine Schneider filed a joint tax return for the taxable year 2017. After a collection due process hearing relating to petitioners' 2017 tax liability, respondent issued a Notice of Determination Concerning Collection Actions Under Sections 6320 and 6330 of the Internal Revenue Code, dated February 19, 2020, sustaining the issuance of a federal tax lien and a proposed levy action. Petitioners timely filed a Petition with this Court.
On April 20, 2023, Ms. Schneider filed a Motion to Sever, requesting that the Court sever her case so that she may separately pursue a claim for innocent spouse relief under I.R.C. section 6015(f) with respect to the 2017 tax liability. On the same date, Ms. Schneider also filed a Motion for Leave to File First Amended Petition, lodging therewith a First Amended Petition asserting her innocent spouse relief claim. Neither Mr. Schneider nor respondent objects to the granting of either Motion.
In consideration of the foregoing, it is
ORDERED that petitioner Katherine Schneider's Motion to Sever, filed April 20, 2023, is granted in that the case of Katherine Schneider is severed from Docket No. 8695-20L, and is assigned Docket No. 15377-20L, bearing the caption, "Katherine Schneider, Petitioner v. Commissioner of the Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court shall copy from the case at Docket No. 8695-20L, the following documents:
(1) the Petition, filed July 10, 2020, at Docket Index No. 1;
(2) the Request for Place of Trial at Dallas, Texas, filed July 10, 2020, at Docket Index No. 2;
(3) the Answer, filed October 23, 2020, at Docket Index No. 3;
(4) the Entry of Appearance for Petitioner Katherine Schneider, filed December 14, 2021, at Docket Index No. 10;
(5) the Entry of Appearance for Petitioner Katherine Schneider, filed December 14, 2021, at Docket Index No. 11;
(6) the Motion to Withdraw as Counsel, filed December 17, 2021, at Docket Index No. 12;
(7) the Court's Order served December 21, 2021, at Docket Index No. 13;
(8) the Motion for Leave to File First Amended Petition, filed April 20, 2023, at Docket Index No. 27;
(9) the First Amended Petition, lodged April 20, 2023, at Docket Index No. 28;
(10) the Motion to Sever, filed April 20, 2023, at Docket Index No. 29;
(11) the Status Report, filed April 28, 2023, at Docket Index No. 30; and
(12) the Notice of Withdrawal as Counsel, filed June 30, 2023.
The foregoing documents shall be filed (or lodged, as in the case of the First Amended Petition) at Docket No. 15377-20L as of the date they were filed (or lodged) at Docket No. 8695-20L. It is further
ORDERED that the Motion for Leave to File First Amended Petition, filed April 20, 2023, at Docket No. 15377-20L is granted, and the First Amended Petition, lodged April 20, 2023, shall be filed as of the date of service of this Order at Docket No. 15377-20L as petitioner's First Amended Petition. It is further
ORDERED that the filing fee for the case at Docket No. 15377-20L is waived. It is further
ORDERED that Dallas, Texas is designated as the place of trial for the case at Docket No. 15377-20L. It is further
ORDERED that the case at Docket No. 15377-20L is assigned to Judge Travis A. Greaves for trial or other disposition. It is further
ORDERED that the caption of the case at Docket Number 8695-20L is amended to read: "Michael Schneider, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the following documents are hereby deemed stricken from the Court's record in the case at Docket No. 8695-20L: (1) the Entry of Appearance for Petitioner Katherine Schneider, filed December 14, 2021, at Docket Index No. 10; (2) the Entry of Appearance for Petitioner Katherine Schneider, filed December 14, 2021, at Docket Index No. 11; (3) the Motion for Leave to File First Amended Petition, filed April 20, 2023, at Docket Index No. 27; (4) the First Amended Petition, lodged April 20, 2023, at Docket Index No. 28; and (5) the Notice of Withdrawal as Counsel, filed June 30, 2023, at Docket Index No. 31.