Opinion
37066-21
02-07-2023
ISAAC D. PERKINS, III & LASHANDRA A. PERKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth Crewson Paris, Judge.
This case is calendared for trial at the Court's April 17, 2023, Dallas, Texas Trial Session.
On January 31, 2023, docket entry 17, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to LaShandra A. Perkins and to Change Caption. Respondent's Motion requests that this case, insofar as it involves petitioner LaShandra A. Perkins, be dismissed for lack of jurisdiction, and that the Court amend the caption of this case, pursuant to Tax Court Rules 23(a), 33(a), and 34(a), to read as follows: "Isaac D. Perkins, III, Petitioner v. Commissioner of Internal Revenue, Respondent."
On December 13, 2021, docket entry 1, petitioner Isaac D. Perkins, III initially filed a copy of the first two pages of the notice of deficiency issued to himself and LaShandra A. Perkins and a signed copy of the waiver as a petition ("original filing"). The original filing was not signed by petitioner LaShandra A. Perkins or anyone authorized to represent her. By Order dated February 17, 2022, docket entry 3, the Court ordered petitioners to file a proper Amended Petition by April 4, 2022.
On April 4, 2022, docket entry 9, petitioner Isaac D. Perkins, III filed a First Amended Petition, which listed himself as petitioner and bore his signature ("amended petition"). The amended petition was not signed by petitioner LaShandra A. Perkins or anyone authorized to represent her.
Respondent's Motion requests since neither petitioner LaShandra A. Perkins, nor anyone authorized to represent her in this proceeding, has signed the original filing or amended petition, Ms. Perkins should be dismissed as a party to this case and the caption of the case should be amended to read "Isaac D. Perkins, III, Petitioner v. Commissioner of Internal Revenue, Respondent." Respondent's counsel attempted to contact petitioner LaShandra A. Perkins without success, but petitioner Isaac D. Perkins informed respondent's counsel in a telephone call that he does not object to the granting of this motion.
After due consideration, and for cause, it is
ORDERD that, on or before February 28, 2023, petitioner LaShandra A. Perkins, shall file a response to this Order showing cause why respondent's Motion to Dismiss for Lack of Jurisdiction as to LaShandra A. Perkins and to Change Caption, filed January 31, 2022, docket entry 17, should not be granted on the ground that the petitioner LaShandra A. Perkins, or anyone authorized to represent her in this proceeding, failed to sign the original filing or the amended petition, and that Ms. Perkins should be dismissed as a party to this case and the caption of the case should be amended to read "Isaac D. Perkins, III, Petitioner v. Commissioner of Internal Revenue, Respondent."
Petitioner is advised that failure to comply with this Order may result in the dismissal of this case.