Opinion
36018-21
05-02-2022
ADONIJAH DALE-WINTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On March 1, 2022, respondent filed in the above-docketed matter a Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted. However, upon review, it appears that respondent failed to take into account the totality of the petition, in particular a statement attached thereto wherein petitioner explains her disagreement with a principal disallowance in the underlying notice of deficiency for 2020. Such qualifies for the minimal notice pleading required to establish a claim.
Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced March 1, 2022, motion is denied.