Opinion
7698-23S 20700-23S
05-10-2024
ANTHONY A. SIMON & TEMEKA N. SIMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 16, 2023, the petition was filed to commence the case at Docket No. 7698-23S, in response to separate notices of deficiencies issued to petitioners Anthony A. Simon and Temeka N. Simon.
On March 12, 2024, the parties filed a proposed stipulated decision and the Court entered a stipulated decision in this case on March 29, 2024, at Docket No. 7698-23S. On April 18, 2024, the Commissioner filed an unopposed motion to vacate decision. In his motion, the Commissioner states that the stipulated decision entered by the Court contained an error overstating the Simons' agreed-upon deficiencies because it presumes the Simons filed jointly. The Commissioner thereafter realized that the Simons do not have joint tax accounts and instead have separate accounts for the years at issue, resulting in a deficiency doubling the actual amount due.
Pursuant to Rules 60(a) and 62, the Court may order a severance on such terms as are just whenever it appears there is a misjoinder of parties. Accordingly, the Court will direct the Clerk of the Court to sever the portion of this case pertaining to petitioner Temeka N. Simon and establish a separate case. See Rules 34, 60, and 62.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure.
In order to reflect the proper amounts due from each petitioner, we will create a case for Temeka N. Simon and direct the parties to file a stipulated decision in their respective cases.
Upon due consideration, it is
ORDERED that the Commissioner's motion to vacate decision filed April 18, 2024, at Docket No. 7698-23S, is granted and the stipulated decision entered March 29, 2024, at Docket No. 7698-23S, is hereby vacated and set aside. It is further
ORDERED that the joint proposed stipulated decision filed March 12, 2024, at Docket No. 7698-23S, is hereby deemed stricken from the Court's record. It is further
ORDERED that so much of the case at Docket No. 7698-23S as pertains to Temeka N. Simon is severed and assigned Docket No. 20700-23S, which shall bear the caption "Temeka N. Simon, Petitioner v. Commissioner of Internal Revenue, Respondent." All further communication regarding Temeka N. Simon should be addressed to the case at Docket No. 20700-23S. It is further
ORDERED that the caption of the case at Docket No. 7698-23S is amended to read "Anthony A. Simon, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court shall copy the following documents from the case file at Docket No. 7698-23S and file them in the case at Docket No. 20700-23S as of the date received:
1. Petition filed May 16, 2023.
2. Respondent's Answer filed July 6, 2023.
It is further
ORDERED that Jackson, Mississippi, is designated as the place of trial for the cases Docket No. 20700-23S. It is further
ORDERED that all references in each of the cases at Docket Nos. 7698-23S and Docket No. 20700-23S to the petitioner in the other case and the notice issued to that other petitioner are deemed stricken. It is further
ORDERED that the filing fee at Docket No. 20700-23S is waived. It is further
ORDERED that jurisdiction of Docket No. 7698-23S is retained by the Judge Patrick J. Urda. It is further
ORDERED that the case at Docket No. 20700-23S is assigned to Judge Patrick J. Urda. It is further
ORDERED that, on or before May 21, 2024, the parties in the case at Docket No. 7698-23S shall file a proposed stipulated decision or a status report. It is further
ORDERED that, on or before May 21, 2024, the parties in the case at Docket No. 20700-23S shall file a proposed stipulated decision or a status report.