Opinion
33825-21
07-08-2022
FERLENCIA AISPURO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On October 8, 2021, the Court received a letter from petitioner, which was filed as a Petition, requesting the necessary forms to file a petition for re-determination of petitioner's deficiency. While the Court usually responds to such a request, in this case the Court did not then send the appropriate form.
On February 4, 2022, respondent filed a Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted (motion to dismiss).
By Order served April 21, 2022, the Court informed petitioner that the motion to dismiss had been filed and directed her to file an Objection, if any, to respondent's motion to dismiss, on or before May 11, 2022. The Court also included with the Order the proper form for filing an amended petition and informed petitioner that she may file an amended petition with the Court on or before May 11, 2022. The Court explained that the amended petition needed to set forth clear and concise assignments of each and every error that petitioner alleges to have been committed by the Commissioner in the determination of the deficiencies, additions to tax, and/or penalties in dispute in this case, and/or the determination regarding any collection action in dispute in this case, and clear and concise lettered statements of the facts on which petitioner bases the assignments of error. As of the date of this Order petitioner has not filed an Objection or an Amended Petition.
On July 7, 2022, this case was assigned to the undersigned for the disposition of respondent's motion to dismiss.
Petitioner is self-represented and has not provided the Court with a telephone number. The Court is concerned that petitioner may not understand the impact of the motion to dismiss or why she has been asked to file an amended return. Accordingly, the Court would like to schedule a conference call with the parties. If petitioner does not provide the Court with a telephone number at which she can be reached, the Court may grant the motion to dismiss which would end petitioner's chance to have her case heard by the Court. Upon due consideration, it is
ORDERED that, on or before July 21, 2022, petitioner shall contact the chambers administrator, Sharon Cutter, by email at Sharon.Cutter@ustaxcourt.gov, or by calling the chambers telephone, (202) 521-0823, or by calling the chambers administrator's work telephone, (240) 762-2457, and provide her telephone number and the dates and times when she would be available for a conference call with both parties. It is further
ORDERED that, on or before August 8, 2022, petitioner may file a proper amended petition (see attached form) that contains clear and concise assignments of each and every error that petitioner alleges to have been committed by the Commissioner in the determination of the deficiencies and the additions to tax in dispute in this case, and clear and concise lettered statements of the facts on which petitioner bases the assignments of error. See Rule 34(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982).
Petitioner is reminded of the free legal help available through the following clinics:
Low Income Taxpayer Clinic
Justice & Diversity Center
Bar Association of San Francisco
301 Battery Street, 3rd Floor
San Francisco, CA 94111
(415) 782-8977
UC Hastings Low-Income Taxpayer Clinic
100 McAllister Street, Suite 300
San Francisco, CA 94102
litc@uchastings.edu
(415) 703-8287
Chinese Newcomers Service Center
777 Stockton Street, #104
San Francisco, CA 94108
(415) 421-2111