Opinion
4315-24S
05-10-2024
RICARD E. SMITH & TERESA E. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On March 18, 2024, petitioners filed the Petition to commence this case. Petitioners indicated that the caption of this case should be "Ricard E. Smith and Teresa E. Smith, Petitioners v. Commissioner of Internal Revenue, Respondent". On the Petition form, petitioners checked the boxes to indicate that, with respect to their 2021 tax year, they seek to dispute a notice of deficiency, notice of determination concerning collection action, and a notice of certification of a seriously delinquent federal tax debt to the Department of State. As an attachment to the petition, petitioners provided only a notice of deficiency issued for their 2021 tax year. The notice of deficiency is addressed to "Richard E. and Teresa E. Smith".
On May 3, 2024, respondent filed an Answer to the Petition, alleging therein that only a notice of deficiency issued for petitioners' 2021 tax year is at issue in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before June 3, 2024, respondent shall file an appropriate jurisdictional motion as to so much of this case relating to a notice of determination concerning collection action and a notice of certification of a seriously delinquent federal tax debt to the Department of State. It is further
ORDERED that, on or before June 3, 2024, petitioners shall file a Response to this Order and therein state whether the caption of this case should be amended to read: "Richard E. Smith and Teresa E. Smith, Petitioners v. Commissioner of Internal Revenue".