Opinion
6850-23
08-15-2023
SAMUEL ALLEN FINCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending in the above-docketed matter is a Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted, filed June 7, 2023, by respondent herein. Subsequently, on August 14, 2023, petitioner filed electronically a series of documents clearly intended as an Amended Petition, but each page was filed separately, and all were improperly designated for eFiling purposes.
Accordingly, the premises considered, it is
ORDERED that petitioner's document filed August 14, 2023, at Docket Index No. 13, and which discloses taxpayer identifying information, shall be sealed. It is further
ORDERED that petitioner's document filed August 14, 2023, at Docket Index No. 14, shall be recharacterized as a First Amended Petition. It is further
ORDERED that petitioner's documents filed August 14, 2023, at Docket Index Nos. 15, 16, and 17, shall be recharacterized as a First, Second, and Third Amendment to First Amended Petition, respectively. It is further
ORDERED that the Clerk of the Court is directed to add the letter "L" to the docket record and other records of the Court and to process this case to trial or other disposition according to the Lien and Levy Action procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further
ORDERED that respondent's Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted filed June 7, 2023, is denied. It is further
ORDERED that respondent shall file an Answer to First Amended Petition, as Amended, on or before October 13, 2023.