Opinion
37914-21S
04-25-2022
LINDA R. STONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
This is a "stand-alone" case for review, pursuant to I.R.C. section 6015(e), of the Secretary's final determination of petitioner's entitlement to relief from joint and several liability under I.R.C. section 6015. On April 4, 2022, the parties filed a Settlement Stipulation and a Proposed Stipulated Decision for the Court's consideration.
Rule 325(a) of the Tax Court Rules of Practice and Procedure provides that, on or before 60 days from the date of service of the petition, the Commissioner shall serve notice of the filing of the petition on the other individual filing the joint return and shall simultaneously file with the Court a copy of the notice with an attached certificate of service. Upon review of the record, the Court notes that no such notice has been filed in this case. Accordingly, the Court may not enter the stipulated decision without first affording the other individual with whom petitioner filed a joint return the opportunity to intervene.
The foregoing considered, it is
ORDERED that, on or before May 16, 2022, respondent shall file with the Court a copy of the Notice of Filing of Petition and Right to Intervene that was served on the other individual who, along with petitioner, filed the joint return for the taxable year at issue in this case. It is further
ORDERED that action on the parties' Proposed Stipulated Decision shall be held in abeyance pending further direction by the Court.