Opinion
12628-18
01-30-2024
JEFF SIEGEL & BETHANY L. BRANDSTATER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke, Judge
On December 11, 2023, counsel for petitioner Bethany Brandstater filed a Motion to Vacate or Revise Pursuant to Rule 162 stating that the Court lacked jurisdiction over her as she neither signed the petition nor authorized petitioner Jeff Siegel to sign on her behalf. On January 16, 2024, respondent filed a Response to Motion to Vacate or Revise Pursuant to Rule 162 stating he had no objection to petitioner's motion and that he agreed that the Court did not have jurisdiction over Ms. Brandstater because she did not sign the petition or authorize it to be signed on her behalf. As of the date of this Order there has been no response from Mr. Siegel.
The Court will vacate the Decision in this case and dismiss Ms. Brandstater for lack of jurisdiction for the reasons stated in petitioner's above-referenced motion. The Court will direct respondent to file with the Court a revised decision document with respondent and Mr. Siegel's signatures. Accordingly, it is
ORDERED that petitioner's Motion to Vacate or Revise Pursuant to Rule 162 is granted in that the Decision entered March 30, 2020, is hereby vacated and set aside. It is further
ORDERED that on the Court's own motion Bethany Brandstater is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is changed to read, "Jeff Siegel, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the parties are directed on or before March 1, 2024, to submit a signed decision document between respondent and Mr. Siegel, or in the alternative, to file with the Court a joint written report as to the then current status of this case. The parties should state in the status report if Mr. Siegel agrees with the prior result or if he wishes to contest the case now that Ms. Brandstater has been removed. It is further
ORDERED that in addition to the usual service upon the parties, the Clerk of the Court shall serve a copy of this Order on petitioner Jeff Siegel at 18263 River Oaks Drive, Jupiter, Florida 33458.