Opinion
13138-23
10-20-2023
JOSEPH W. SKOTNICKI & AMY SKOTNICKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 17, 2023, petitioner Joseph Skotnicki filed the Petition to commence this case. That Petition includes Mr. Skotnicki's ex-spouse, Amy Skotnicki, in the caption. However, it appears that the attorney who filed the Petition represents only Mr. Skotnicki. Mr. Skotnicki challenges a notice of deficiency issued with respect to his 2016 and 2017 tax years.
On October 17, 2023, the Court received correspondence from Amy Skotnicki, in which she indicates that she was not aware that this Petition had been filed and wishes to have her name removed from the caption of this case. As it appears Ms. Skotnicki had no knowledge or intention of participating in this litigation at the time the Petition was filed, we will grant Ms. Skotnicki's request.
Upon due consideration of the above, it is
ORDERED that the caption in this case is amended to read "Joseph W. Skotnicki, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent shall, on or before November 13, 2023, serve on Amy Skotnicki a Notice of Filing of Petition and Right to Intervene. It is further
ORDERED that the Letter Dated October 6, 2023, filed October 17, 2023, by Amy Skotnicki shall be sealed from view of the public and the parties in this case. It is further
ORDERED that the Letter Dated October 6, 2023, shall not be inspected by any person or entity, except by an Order of the Court.