Opinion
753-23
02-02-2023
PAUL PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served January 31, 2023, the Court directed petitioner to file a proper amended petition. On the same date, petitioner made two electronic filings, the first under the designation, "Answer to Amended Petition, as Amended," at Docket Index No. 7, and the second under the designation, "Answer to Amended Petition," at Docket Index No. 8. Another "Answer to Amended Petition" followed on February 2, 2023, at Docket Index No. 9. None of the filings is a proper amended petition.
In view of the fact that various of petitioner's filings appear to be directed to the Internal Revenue Service (IRS), petitioner is informed that the United States Tax Court is separate and independent from the IRS. Petitioner is also informed that failure to file a proper amended petition in accordance with the Court's Order served January 31, 2023, may result in the dismissal of this case.
Upon due consideration and for cause, it is
ORDERED that the filing at Docket Index No. 7 is recharacterized as a Letter by Petitioner. It is further
ORDERED that the filing at Docket Indexes Nos. 8 and 9 are recharacterized as petitioner's Exhibit(s).