Opinion
3151-23S
06-08-2023
DAVID MALCOLM BECKET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 11, 2023, the Court filed the imperfect petition submitted by petitioner to commence this case. In the petition, petitioner checked the box that he is disputing a notice of deficiency for tax year 2018. However, petitioner failed to attach to the petition a notice of deficiency.
Petitioner attached to the petition a Notice of Final Partnership Adjustment with regard to Live With Intention LLC, a partnership of which petitioner is apparently the partnership representative. However, the petition as filed does not comply with the Court's Rules regarding the proper form and content of a Petition for Partnership Action Under BBA Section 1101. See Rule 255.2(b), Tax Court Rules of Practice and Procedure.
On April 27, 2023, respondent filed a Motion for More Definitive Statement Pursuant to Rule 51, asking the Court to direct petitioner to file an amended petition and, if petitioner fails to file an amended petition as directed, seeking to have this case dismissed.
Upon due consideration, it is
ORDERED that, on or before June 29, 2023, petitioner shall submit either (1) an amendment to petition to which he attaches a copy of the notice of deficiency that he is disputing or (2) a proper Amended Petition for Partnership Action Under BBA Section 1101, complying with the form and content requirements of Rule 255.2(b). Failure to comply with this Order may result in the dismissal of this case or other action as the Court deems appropriate. It is further
ORDERED that respondent's Motion for More Definite Statement Pursuant to Rule 51 shall be held in abeyance pending further direction from the Court.