Opinion
645-23
04-05-2023
MARIA G. CORDERO ORELLANA, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 26, 2023, petitioner filed an imperfect petition to commence this case. That petition consists solely of a Statement of Taxpayer Identification Number. As that petition does not comply with the requirements of a proper petition, as set forth in the Tax Court Rules of Practice and Procedure, we will direct petitioner to file an amended petition. On March 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that, on or before April 26, 2023, petitioner shall file an Amended Petition (see attached form). If petitioner does not file an amended petition, the Court may dismiss this case for lack of jurisdiction. The Court will hold respondent's Motion to Dismiss for Lack of Jurisdiction pending the filing of the amended petition.
AMENDED PETITION
1. Please check the appropriate box(es) to show which IRS ACTION(S) you dispute:
[] Notice of Deficiency
[] Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)*
[] Notice of Determination Concerning Collection Action
[] Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement) *
[] Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State
[] Notice of Determination Under Section 7623 Concerning Whistleblower Action*
[] Notice of Determination of Worker Classification*
*For additional information, please see "Taxpayer Information: Starting a Case" at www.ustaxcourt.gov (accessible by hyperlink from asterisks above, or in the Court's information booklet).
2. If applicable, provide the date(s) the IRS issued the NOTICE(S) checked above and the city and State of the IRS office(s) issuing the NOTICE(S):___
3. Provide the year(s) or period(s) for which the NOTICE(S) was/were issued:___
4. SELECT ONE OF THE FOLLOWING (unless your case is a whistleblower or a certification action):
If you want your case conducted under small tax case procedures, check here: [] (CHECK)
If you want your case conducted under regular tax case procedures, check here: [] (ONE BOX)
NOTE: A decision in a "small tax case" cannot be appealed to a Court of Appeals by the taxpayer or the IRS. If you do not check either box, the Court will file your case as a regular tax case.
5. Explain why you disagree with the IRS determination in this case (please list each point separately):
6. State the facts upon which you rely (please list each point separately):
You may use additional pages to explain why you disagree with the IRS determination or to state additional facts. Please do not submit tax forms, receipts, or other types of evidence with this petition.
ENCLOSURES:
Please check the appropriate boxes to show that you have enclosed the following items with this petition:
[] A copy of any NOTICE(S) the IRS issued to you
[] Statement of Taxpayer Identification Number (Form 4) (See PRIVACY NOTICE below)
[] The Request for Place of Trial (Form 5)
[] The filing fee
PRIVACY NOTICE: Form 4 (Statement of Taxpayer Identification Number) will not be part of the Court's public files. All other documents filed with the Court, including this Petition and any IRS Notice that you enclose with this Petition, will become part of the Court's public files. To protect your privacy, you are strongly encouraged to omit or remove from this Petition, from any enclosed ERS Notice, and from any other document (other than Form 4) your taxpayer identification number (e.g., your Social Security number) and certain other confidential information as specified in the Tax Court's "Notice Regarding Privacy and Public Access to Case Files", available at www.ustaxcourt:gov.