Smith v. Comm'r of Internal Revenue

Full title: TAYLOR SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 7, 2023

No. 16689-23L (U.S.T.C. Dec. 7, 2023)

Opinion

16689-23L

12-07-2023

TAYLOR SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On October 20, 2023, petitioner filed the Petition to commence this case, requesting relief from joint and several liability (innocent spouse relief) in connection with a notice of determination concerning collection action issued to petitioner for tax years 2016, 2017, 2018, and 2019. On December 6, 2023, respondent filed an Answer and a Notice of Filing of Petition and Right to Intervene. However, the Notice of Filing of Petition and Right to Intervene does not include a certificate of service demonstrating that it was served on the non-requesting spouse.

Upon due consideration of the foregoing, it is

ORDERED that, on or before December 14, 2023, respondent shall file a certificate of service demonstrating service on the non-requesting spouse of the Notice of Filing of Petition and Right to Intervene. Respondent is advised that it is not necessary to refile the Notice of Filing of Petition and Right to Intervene.