Teakell v. Comm'r of Internal Revenue

Full title: RANDOLPH P. TEAKELL & SHEILA D. TEAKELL, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Jun 5, 2023

No. 902-23 (U.S.T.C. Jun. 5, 2023)

Opinion

902-23 2734-23

06-05-2023

RANDOLPH P. TEAKELL & SHEILA D. TEAKELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

Pending before the Court in the case at Docket No. 902-23 is respondent's Motion to Dismiss for Lack of Jurisdiction as to Sheila D. Teakell and to Change Caption, filed March 23, 2023. By Order served May 11, 2023, the Court directed petitioners to file on or before June 2, 2023, an objection, if any, to the Motion.

On June 2, 2023, petitioners electronically filed a document in the case at Docket No. 2734-23, designating the filing as an "Objection to Answer." However, review of the filing shows that petitioners have filed the document in the wrong case: The docket number set forth on the document is Docket No. 902-23, and it is titled, Response to Motion to Dismiss for Lack of Jurisdiction as to Sheila D. Teakell, filed March 23, 2023.

Upon due consideration, giving due regard to the representations in the aforementioned Motion, and for cause, it is

ORDERED that the Clerk of the Court shall copy petitioners' Objection to Answer, filed June 2, 2023, at Docket No. 2734-23 and shall file it, as of the foregoing date, at Docket No. 902-23 as petitioners' Response to Motion to Dismiss for Lack of Jurisdiction as to Sheila D. Teakell and to Change Caption. It is further

ORDERED that petitioners' just-referenced Objection to Answer is hereby deemed stricken from the Court's record in the case at Docket No. 2734-23. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Sheila D. Teakell and to Change Caption, filed March 23, 2023, at Docket No. 902-23 is granted, and that case is dismissed for lack of jurisdiction as to petitioner Sheila D. Teakell. All references in the Petition in that case to the 2020 taxable year of Sheila D. Teakell are deemed stricken. It is further

ORDERED that the caption of the case at Docket No. 902-23 is amended to read: "Randolph P. Teakell, Petitioner v. Commissioner of Internal Revenue, Respondent."