Opinion
4013-23
08-11-2023
ODI M. MEJIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 23, 2023, the Court received from petitioner correspondence, attached to which was a copy of a notice of deficiency issued to petitioner with respect to the 2021 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that document as a petition to commence this case at Docket No. 4013-23. The Court on March 23 and June 22, 2023, then issued Orders which directed petitioner to file an Amended Petition for the case.
At this juncture, upon further review of the record herein, the Court is satisfied that the original petition is sufficient to comply with the general standards of notice pleading as set forth in Rule 31 of the Tax Court Rules of Practice and Procedure. In particular, an attached included hand-written statement indicates disallowed credits as the subject of dispute.
Accordingly, the premises considered, it is
ORDERED that petitioner no longer need comply with the Court's Order served March 23 and June 22, 2023, insofar as they directed the filing of an Amended Petition. It is further
ORDERED that respondent shall file an answer to the petition on or before October 10, 2023.